“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.”
That sentence, in plain words
The term covers a sound recording. A copyright law says what that is. It must be made and taped in the United States.
What this is about
Both steps must happen here. A recording made abroad does not count. That copyright law is not indexed here.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70434, 139 Stat. 244 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A qualified sound recording production must be made in the United States,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70434, Sec. 70434. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70434-definition/ (retrieved October 10, 2026).
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