Motion Picture, Television, and Entertainment Revitalization Act
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
- INTERNATIONAL BROTHERHOOD OF TEAMSTERS
- RADIUS ADVOCACY, LLC
- RADIUS ADVOCACY, LLC
- PARAMOUNT SKYDANCE CORPORATION
- MOTION PICTURE ASSOCIATION, INC.
- NETFLIX, INC.
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Treasury, Dept of
- Executive Office of the President (EOP)
- Natl Economic Council (NEC)
- U.S. Trade Representative (USTR)
- White House Office
- Commerce, Dept of (DOC)
Cite this page
U.S. Congress. (2026). H.R. 10582: Motion Picture, Television, and Entertainment Revitalization Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-10582/
"H.R. 10582: Motion Picture, Television, and Entertainment Revitalization Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-10582/.
H.R. 10582, 119th Cong. (2026), https://openamerica.io/bill/119-HR-10582/.
[H.R. 10582: Motion Picture, Television, and Entertainment Revitalization Act](https://openamerica.io/bill/119-HR-10582/)