Independent Programmers Tax Incentive Act

This bill creates a tax credit for video distributors (like cable or streaming companies) that carry content from independent programmers meeting specific criteria. Distributors earn a credit up to $0.30 per subscriber for new or expanded carriage agreements reaching at least 40% of subscribers, based on license fees paid to qualifying creators. The credit applies only to content from small, independent creators (not owned by large media companies, publicly traded firms, or networks). The FCC must submit biennial reports tracking how many independent programmers benefit from this policy, including average carriage duration.