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An example, should an individual or corporation that is taxed at a 35 tax rate have passive income to take a deduction against, then should that individual make a $1 Million investment into a qualified production or film fund, the actual net investment will be $650,000 since they can take a deduction against that full $1 Million against their passive income, and 35 of $1M is $350,000, which is the value of the deduction they can make in the year they make their investment. http://www.tennis-team-alba.com/cgi/link6/link6.cgi?mode=cnt&hp=https://profiles.xero.com/people/oxq8f4oxq8f4/&no=37