StewShearer said:
Washington Tax Plan Would Punish Violent Game Makers
Sadly, since we haven't yet reached that beautiful future just yet, we're stuck dealing with the present. A present that includes a recently unveiled tax reform bill that, if passed, would punish American companies that make violent video games. According to page 24 of <a href=http://waysandmeans.house.gov/uploadedfiles/tax_reform_executive_summary.pdf>the bill, companies involved in the creation of violent games would no longer be able to claim a valuable research and development tax credit. Ironically, the bill itself describes this credit as a benefit that gives "American manufacturers the certainty they need to compete against their foreign competition who have long had permanent R&D incentives." Apparently American game developers don't merit such competitive advantages.
Source: <a href=http://washingtonexaminer.com/gop-tax-plan-singles-out-violent-video-game-makers/article/2544733>Washington Examiner
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There is a bit of an inaccuracy here. The link you provided isn't actually the bill. It's promotional material for the bill to give people a synopses of what my come for vote and attract like-minded voices to the cause. There is a big difference. This is the discussion draft for the bill here: <a href=http://waysandmeans.house.gov/uploadedfiles/statutory_text_tax_reform_act_of_2014_discussion_draft__022614.pdf>bill draft, as well as <a href=http://waysandmeans.house.gov/uploadedfiles/ways_and_means_section_by_section_summary_final_022614.pdf>section by section draft, and <a href=http://waysandmeans.house.gov/newtaxsection/jct-tax-reform-materials.htm>technical explanations, . Even still, these are drafts for moving the bill and not necessarily the bill itself.
That particular element seems suspect and unlikely to get far (interestingly, that element is absent from all draft documents). The term "violent" in the context of gaming has not been given a legislative definition. Even in the drafts linked above niether the word "game" (in a video game context) nor "violent" (in any gaming related context) are anywhere to be found. It could be that the drafters haven't decided how they want to propose a definition for those terms for the purposes of the bill, or it could be that they want to include it as an afterthought to see if they can sneek it in to legislation, or any number of other reasons - including its being in the promotional material just because it's on the GOP platform to show voters that their representatives are working in the service of morally conservative constituencies - possibly just for show (people will take the time to read promotional material but not many will study an entire piece of proposed tax code). This absence of two key terms from the draft is important because in law, constitutional or otherwise, terms that have a material effect on the law in question must have legal definitions - apart and often different from the common use. For the purposes of this bill "violent" must be given a very specific definition; otherwise, no one will understand how to implement it. Call of Duty, God of War, MGS, are inarguably violent. But what about other games? "Catherine" for example, isn't violent in its game mechanics, but the subtext could be considered quite violent. "Pokemon" is akin to dog fighting in its mechanics. Mario stomps turtles and kicks them down cliffs; and that is animal curelty. I used examples increasing in absurdity to illustrate how lack of definition lets the logic of how to apply the term in a legislative proposal run amok.
Further, the term "violent" (in reference to game makers) itself, even if given an adequate legal definition for the purposes of the bill, will likely be too broad. Because it would apply to so many game makers as to be nearly a blanket concept. Part of why our legal system, particularly when it comes to taxes, is so convoluted is because there are so many checks and ballances. Our system doesn't generally like legislation that is too sweeping or that covers so much ground it can't neatly check dozens if not hundreds of little boxes of defining and specifying and applying. The other side would argue - likely, with success - that application of this aspect of any proposed legislation would be too difficult, too broad, and so sweeping as to be unduely punitive.