Motion Picture, Television, and Entertainment Revitalization Act
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Read twice and referred to the Committee on Finance.
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 Senate Formatted Text PDF Formatted XML
- INTERNATIONAL BROTHERHOOD OF TEAMSTERS
- RADIUS ADVOCACY, LLC
- RADIUS ADVOCACY, LLC
- RADIUS ADVOCACY, LLC
- MOTION PICTURE ASSOCIATION, INC.
- DISNEY WORLDWIDE SERVICES, INC.
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Executive Office of the President (EOP)
- Natl Economic Council (NEC)
- Treasury, Dept of
- White House Office
- Federal Trade Commission (FTC)
- Justice, Dept of (DOJ)
Cite this page
U.S. Congress. (2026). S. 5552: Motion Picture, Television, and Entertainment Revitalization Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-5552/
"S. 5552: Motion Picture, Television, and Entertainment Revitalization Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-5552/.
S. 5552, 119th Cong. (2026), https://openamerica.io/bill/119-S-5552/.
[S. 5552: Motion Picture, Television, and Entertainment Revitalization Act](https://openamerica.io/bill/119-S-5552/)