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A CONSTITUTIONAL RIGHT FOR TAX CREDITS FOR DIRTY MOVIES?

June 09, 2008

The Tax Policy Blog notes that Canada is trying to control the content of movies made with the help of film tax credits. The post has this observation:

In U.S. constitutional law, there is a doctrine known as "unconstitutional conditions"—essentially, that while the government can impose conditions on receiving grants or subsidies, the conditions cannot amount to surrending constitutional rights.

There is a constitutional right to make dirty movies in the U.S., more or less. It would be hilarious if the Department of Economic Development were ordered to subsidize, say, "Debbie Does Dubuque" via the stupid Iowa film tax credits.

Tags: corporate welfare.economic development.