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 cartoon, which stars Donald Duck, was the first film created as part of Walt Disney's World War II propaganda production. It was commissioned by Henry Morgenthau, Jr., then Secretary of the Treasury, to encourage American citizens to pay their income tax in support of the war effort.