HR 10582 119th Congress
Motion Picture, Television, and Entertainment Revitalization Act
To amend the Internal Revenue Code of 1986 to provide a tax credit for American film and television productions, and for other purposes.
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the House.
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Referred to the House Committee on Ways and Means.
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Introduced in House
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Introduced in House
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Introduced in House
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| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the House. | Congress.gov | |
| Official actionReferred to the House Committee on Ways and Means. | No additional detail supplied.IntroReferral · House floor actions · Code H11100 | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code Intro-H | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code 1000 | Congress.gov | |
| Text versionIntroduced in House | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
Motion Picture, Television, and Entertainment Revitalization ActThis 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 isa 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; andfilmed 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%) ifat least 30% of the production is filmed in a federally declared disaster area or rural qualified opportunity zone,the production is independently produced, orthe 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.
Official documents
Text versions
- Introduced in HouseSep 24, 2026