I 
119TH CONGRESS 
1ST SESSION H. R. 2230 
To amend the Internal Revenue Code of 1986 to provide tax credits for 
carriage of independent programmers by certain multichannel video pro-
gramming distributors. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 18, 2025 
Mr. STEUBE (for himself, Mr. BILIRAKIS, Mr. PANETTA, Ms. CLARKE of New 
York, Ms. VAN DUYNE, Ms. DELBENE, Ms. CASTOR of Florida, Mr. 
SOTO, Ms. KELLY of Illinois, Mr. THANEDAR, Mr. ESPAILLAT, Mr. 
VEASEY, Mrs. HARSHBARGER, Mr. CARTER of Georgia, Mr. GIMENEZ, 
and Mr. VALADAO) introduced the following bill; which was referred to 
the Committee on Ways and Means, and in addition to the Committee 
on Energy and Commerce, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
tax credits for carriage of independent programmers by 
certain multichannel video programming distributors. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Independent Program-
mers Tax Incentive Act’’. 
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS
SEC. 2. CARRIAGE OF INDEPENDENT PROGRAMMERS TAX 
CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45BB. CARRIAGE OF INDEPENDENT PROGRAMMERS 
CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, in the case of any eligible distributor, the carriage 
of independent programmers credit determined under this 
section for the taxable year is, with respect to each agree-
ment for qualifying carriage entered into by such eligible 
distributor, the lesser of— 
‘‘(1) the net license fees paid or incurred by 
such eligible distributor during such taxable year 
under such agreement for qualifying carriage, or 
‘‘(2) the product of $0.10 multiplied by the av-
erage number of monthly subscribers (for calendar 
months during such taxable year) to which carriage 
is provided under such agreement. 
‘‘(b) MAXIMUM CREDIT.—The credit determined 
under this section with respect to any eligible distributor 
for any taxable year shall not exceed the product of $0.30 
multiplied by the average number of monthly subscribers 
(for calendar months during such taxable year). 
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) ELIGIBLE DISTRIBUTOR.—The term ‘eligi-
ble distributor’ means any person which is either— 
‘‘(A) engaged in the trade or business of 
being a multichannel video programming dis-
tributor, or 
‘‘(B) a virtual multichannel video program-
ming distributor. 
‘‘(2) MULTICHANNEL
VIDEO
PROGRAMMING 
DISTRIBUTOR.—The term ‘multichannel video pro-
gramming distributor’ means an entity engaged in 
the business of making available for purchase, by 
subscribers or customers, multiple channels of video 
programming. Such entities include, but are not lim-
ited to, a cable operator, a BRS/EBS provider, a di-
rect broadcast satellite service, a television receive- 
only satellite program distributor, and a satellite 
master antenna television system operator, as well as 
buying groups or agents of all such entities. 
‘‘(3) VIRTUAL
MULTICHANNEL
VIDEO
PRO-
GRAMMING DISTRIBUTOR.—The term ‘virtual multi-
channel video programming distributor’ means any 
person engaged in the trade or business of making 
available directly to the end user, by means of the 
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS
Internet or other IP-based transmission path, mul-
tiple streams of linear video programming. 
‘‘(4) VIDEO PROGRAMMING.—The term ‘video 
programming’ means programming provided by, or 
generally considered comparable to programming 
provided by, a television broadcast station, but not 
including consumer-generated media. 
‘‘(5) 
AGREEMENT
FOR
QUALIFYING
CAR-
RIAGE.—The term ‘agreement for qualifying car-
riage’ means a written agreement between an eligible 
distributor and a qualified independent programmer 
that provides for new or expanded carriage of one or 
more linear video programming streams of a quali-
fied independent programmer to at least 40 percent 
of the eligible distributor’s subscriber base in aggre-
gate for such linear video programming streams and 
which requires the eligible distributor to pay a li-
cense fee to the qualified independent programmer. 
‘‘(6) 
QUALIFIED
INDEPENDENT
PRO-
GRAMMER.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
independent programmer’ means a United 
States-based person engaged in the production, 
creation, or wholesale distribution of linear 
video programming if— 
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(i) such person is not a publicly 
traded company, multichannel video pro-
gramming distributor, virtual multichannel 
video programming distributor, network, or 
television station company, and 
‘‘(ii) no publicly traded company, mul-
tichannel video programming distributor, 
virtual multichannel video programming 
distributor, network, or television station 
company has a cognizable interest in such 
person. 
‘‘(B) 
NETWORK.—The 
term 
‘network’ 
means an entity that offers programming on a 
regular basis for 15 or more hours per week to 
at least 25 affiliates in 10 or more States. 
‘‘(C) TELEVISION
STATION
COMPANY.— 
The term ‘television station company’ means 
any person if, after taking into account the au-
dience reach of all television stations under 
common control with such person, such person 
has a national audience reach in excess of 3 
percent. Terms used in this subparagraph 
which are also used in section 202(c) of the 
Telecommunications Act of 1996 (or in the reg-
ulations issued pursuant to such section) shall 
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS
have the same meaning as when used in such 
section (or such regulations). 
‘‘(D) COGNIZABLE INTEREST.—The term 
‘cognizable interest’ means partnership and di-
rect ownership interests and any voting stock 
interest amounting to 5 percent or more of the 
outstanding voting stock of an entity. 
‘‘(7) LICENSE FEES.—Except as otherwise pro-
vided by the Secretary, in the case of an agreement 
for qualifying carriage which is net effective rate 
positive for the qualified independent programmer, 
the appropriate amount shall be treated as a license 
fee paid by the eligible distributor to the qualified 
independent programmer. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this chapter for any amount to the 
extent that such amount is allowed as a credit under this 
section.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code is 
amended by striking ‘‘plus’’ at the end of paragraph (40), 
by striking the period at the end of paragraph (41) and 
inserting ‘‘, plus’’, and by adding at the end the following 
new paragraph: 
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(42) the carriage of independent programmers 
credit determined under section 45BB.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45BB. Carriage of Independent Programmers Credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses paid or incurred after 
the date of the enactment of this Act, in taxable years 
ending after such date. 
SEC. 3. BIENNIAL REPORT BY FCC TO CONGRESS. 
(a) IN GENERAL.—Not later than 180 days after the 
date of the enactment of this Act, and not less frequently 
than every 2 years thereafter, the Federal Communica-
tions Commission shall submit to Congress a report that— 
(1) states the number of qualified independent 
programmers that have a linear video programming 
stream that is distributed to subscribers of one or 
more eligible distributors and the average length of 
time for which such a linear video programming 
stream has been so distributed by the same eligible 
distributor; 
(2) states the number of qualified independent 
programmers that have a linear video programming 
stream that is distributed to subscribers of one or 
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS
more multichannel video programming distributors 
and the average length of time for which such a lin-
ear video programming stream has been so distrib-
uted by the same multichannel video programming 
distributor; 
(3) states the number of qualified independent 
programmers that have a linear video programming 
stream that is distributed to subscribers of one or 
more virtual multichannel video programming dis-
tributors and the average length of time for which 
such a linear video programming stream has been so 
distributed by the same virtual multichannel video 
programming distributor; and 
(4) contains recommendations for how to in-
crease the number of qualified independent program-
mers described in paragraph (1). 
(b) DISCLOSURE OF TAX RETURN INFORMATION.— 
Section 6103(l) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new para-
graph: 
‘‘(23) DISCLOSURE OF RETURN INFORMATION 
TO FEDERAL COMMUNICATIONS COMMISSION FOR BI-
ENNIAL REPORTS TO CONGRESS.— 
‘‘(A) IN GENERAL.—The Secretary shall, 
upon written request from the Federal Commu-
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS
nications Commission, disclose to officers and 
employees of such Commission such return in-
formation of taxpayers claiming the credit al-
lowable under section 45BB as such Commis-
sion determines necessary to prepare the re-
ports required under section 2 of the Inde-
pendent Programmers Tax Incentive Act. 
‘‘(B) RESTRICTION ON DISCLOSURE.—Re-
turn information disclosed under subparagraph 
(A) may be used by officers and employees of 
the Federal Communications Commission for 
the purposes of, and to the extent necessary in, 
preparing the reports required under section 2 
of the Independent Programmers Tax Incentive 
Act. Such reports shall not include return infor-
mation which is identifiable as being with re-
spect to a particular taxpayer.’’. 
Æ 
VerDate Sep 11 2014 
00:06 Mar 29, 2025
Jkt 059200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6301
E:\BILLS\H2230.IH
H2230
ssavage on LAPJG3WLY3PROD with BILLS