To amend the Internal Revenue Code of 1986 to provide a tax credit for American film and television productions, and for other purposes.

Summary

Motion Picture, Television, and Entertainment Revitalization Act This bill establishes a federal business tax credit for a percentage of the compensation paid for services performed in the United States related to a qualified film or television production. (Conditions and exceptions apply.) The bill defines a qualified film or television production as any production that is a feature film, television pilot, or television season; produced in the ordinary course of business for commercial purposes; capitalized; completed during the tax year with more than $1 million in total costs; and filmed in the United States for 75% of the photography days. Under the bill, various types of programming are not a qualified film or television production, including news programs, live sporting events, and programming intended primarily for social media platforms. The amount of the tax credit is 20% (base tax credit percentage) of the compensation paid for services performed in the United States related to a qualified film or television production. The base tax credit percentage increases by increments of 5% (up to a maximum tax credit percentage of 30%) if at least 30% of the production is filmed in a federally declared disaster area or rural qualified opportunity zone, the production is independently produced, or the production meets certain multi-state or increased domestic production requirements. Special rules apply to animations, visual effects productions, and post-production activities. Finally, the tax credit may be transferred to an unrelated third party in exchange for cash.

Summary from the Congressional Research Service. How we handle summaries

Where it stands

Assigned to a committee for review.

House Committee on Ways and Means · U.S. House of Representatives

Your position on this bill

Choose the position closest to yours. You'll sign in or create an account to save it.

Cosponsors

Full history

1. Sep 24, 2026

   Introduced

   Introduced in House

   U.S. House of Representatives

2. Sep 24, 2026

   Introduced

   Introduced in U.S. House

   U.S. House

3. Sep 24, 2026

   Referred to committee

   Referred to the House Committee on Ways and Means.

   U.S. House of Representatives

Read the record

• Read on Congress.gov (opens in a new tab) The official record on Congress.gov.