The New Spirit is a 1942 American animated short film produced by Walt Disney Productions and the U.S. Department of the Treasury, and released by the War Activities Committee of the Motion Pictures Industry.

The film was directed by Wilfred Jackson and Ben Sharpsteen, and features Clarence Nash as the voice of Donald, Fred Shields as the radio announcer, and Cliff Edwards singing the theme song.

The film concludes with a montage of images to illustrate to the audience the wartime necessities the money is needed for such as munitions and combat vehicles to defeat the Axis powers.

With a final image framed in a sky lined with red, white and blue, the announcer repeats The Four Freedoms and reminds the audience that taxes are essential for victory and will keep democracy on the march.

In anticipation of the law's passing, Secretary of the Treasury Henry Morgenthau Jr. requested that Disney produce a film to cast the tax increase in a positive light and to explain why the government needed the money.

[6] Time magazine said that "although the cartoon does not make the new short-form blank crystal clear, it gets its propaganda across with the anesthetic blessing of laughter and great good humor.

[8] Historians have cited Gallup Polls to show more than 60 million people saw the short in theaters, and it contributed to an increase of twice as many income tax filings from the previous year.