Sky Moore Shares His Thoughts On Trump's Potential Film Tariffs
May 5, 2025 – Media MentionEntertainment Partner Sky Moore shared his thoughts with Variety, Puck, and Business Insider regarding President Trump's plan to impose a 100% tariff on films produced outside of the United States.
Variety Excerpt
“How on earth are they going to enforce this?” asks Schuyler Moore, a partner at Greenberg Glusker. “The whole thing is a goofball — I can’t imagine how they’re going to do this in practice.”
Puck Excerpt
I’ve been emailing with Schuyler Moore, the veteran film finance lawyer, who was just as shocked as you and I were when he saw the tariff “proposal” last night. He agreed the tariffs idea is stupid, and that a federal incentive package is a long shot, and he reminded me that there’s already a production incentive in Section 181 of the Internal Revenue Code. But it’s a tax deduction (not a credit) of up to just $15 million in U.S. spend, which Moore has called “worthless.” Could the tariff conversation lead to support for a new, supersized federal tax credit? “I don’t think it will morph into that,” Moore wrote when I raised the possibility. “If it does, then it depends on what it morphs into. If it morphs into an uncapped Section 181 deduction, it is as useless as Section 181 is now.”
Business Insider Excerpt
The clearest beneficiary from film tariffs would be those in LA who work in pre-production, production, and post-production, said Schuyler Moore, a partner at LA-based law firm Greenberg Glusker.
“It’s clearly a positive for the below-line crew,” Moore said. “It’s a hammer to everyone else.”
