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Motion Picture, Television, and Entertainment Revitalization Act

H.R. 10582 Rep. Nathaniel Moran (R-TX-1) In committee
Bill text PDF
  1. Introduced Sep 24
  2. Committee Sep 24
  3. Passed House Next
  4. Passed Senate Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Sep 24, 2026Next: House vote
34d ago Sep 24, 2026: Referred to the House Committee on Ways and Means.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
2companies, 2 filings
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Summary

Motion Picture, Television, and Entertainment Revitalization Act

Full summary14 paragraphs

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.

Library of Congress summary, Sep 24, 2026

Summary versions
  • Introduced in HouseSep 24, 2026

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.