It’s something everyone can relate to: the feeling of really having to go to the bathroom, and relief of being able to go after “holding it” a long time. Total freedom.

Elizabeth Morton, junior in elementary education, is no exception. When her father, Dave Morton, an advertising executive asked her and the rest of his family what it meant to feel completely free, she said she gave him an honest answer that turned into a $3.5 million Super Bowl commercial.

“You know when you have to go pee and you can’t think of anything else because you have to go?” Elizabeth said. “And when you finally get to, you just feel free and you can do whatever you want.”

Others gave their suggestions about what being totally free meant to them. Emily Morton, senior in dietetics, said she did not take her younger sister’s suggestion very seriously.

“I laughed when she said it. The rest of our answers were more serious and her’s was just kind of out there,” Emily said.

The commercial, which debuted on NBC’s “The Today Show” last Friday, also had a 30-second spot during the first quarter of Super Bowl XLVI.

J.W. Morton and Associates, a Cedar Rapids advertising agency, created the commercial for TaxACT touting its Free Federal Return. The commercial is the first Super Bowl advertisement for both TaxACT and J.W. Morton and Associates.

“It’s a pretty big deal, but I didn’t think of it that way. I was just saying what I thought of and someone else was able to use that,” Elizabeth said. “I think it’s really cute and people will probably chuckle at it.”

The advertisement, emphasizing the fact that TaxACT’s Federal Returns are entirely free, shows a little boy trying to find a place to go to the bathroom, but cannot seem to escape the sights and sounds of running water. In desperation, the boy chooses to relieve himself in the family’s swimming pool and then delights in his total freedom.  

Dave, also a co-owner of the agency, said he was soliciting ideas during the creative process and turned to people nearby.

“I think the best ideas are real. You find out what everyday people think or feel, and sometimes you get a hidden truth,” Dave said. “They’re not thinking about taxes, they’re just thinking about feeling free. I asked a lot of people, including friends and family. I get a wide range of honest answers when people don’t know it’s for a commercial. Plus, sometimes youth is less constrained in their thinking.”

A major difficulty in advertising is catching the audience’s attention, making a point and selling a product all in one spot. This is why TaxACT and J.W. Morton’s decision-makers said they liked Elizabeth’s idea and thought it had the potential to be funny and memorable.

“Sure, a number of spots have pretty elaborate productions and budgets to go with it,” Dave said. “But this simple little story stands up to the event.”