S 5552 119th Congress
Motion Picture, Television, and Entertainment Revitalization Act
A bill to amend the Internal Revenue Code of 1986 to provide a tax credit for American film and television productions, and for other purposes.
Official Title as Introduced Congress.gov
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the Senate.
Open bill recordOfficial action Congress.gov
Read twice and referred to the Committee on Finance.
Open bill recordOfficial action Congress.gov
Introduced in Senate
Open bill recordText version Congress.gov
Introduced in Senate
A dated text-version record is available.
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View the complete bill journey as an accessible table
| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the Senate. | Congress.gov | |
| Official actionRead twice and referred to the Committee on Finance. | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Official actionIntroduced in Senate | No additional detail supplied.IntroReferral · Library of Congress · Code 10000 | Congress.gov | |
| Text versionIntroduced in Senate | 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 SenateSep 24, 2026