A qualified sound recording production must be made in the United States
What the document says“the term `qualified sound recording production' means a sound recording (as defined in section 101 of title 17, United States Code) produced and recorded in the United States.”
The section inserts a new subsection (f) into section 181 of the Internal Revenue Code of 1986, redesignating subsections (f) and (g) as (g) and (h), defining a qualified sound recording production as a sound recording as defined in section 101 of title 17, United States Code that is produced and recorded in the United States.
What the document actually says“the term `qualified sound recording production' means a sound recording (as defined in section 101 of title 17, United States Code) produced and recorded in the United States.”
The term covers a sound recording. A copyright law says what that is. It must be made and taped in the United States.
Both steps must happen here. A recording made abroad does not count. That copyright law is not indexed here.
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