Skip to main content
LAST ACTION SEP 24, 2026  UPDATED OCT 5
H.R. 10582HOUSE BILL · 119TH CONGRESS119THTAXATION

Motion Picture, Television, and Entertainment Revitalization Act

Creates a tax credit for qualifying U.S. film and television production, with higher rates for certain projects and producers.

WHERE IT STANDS

In the House Ways and Means Committee since Sept. 24, 2026, 11 days after it was introduced. Most bills never leave committee.

  1. INTRODUCEDINTROSEP 24, 2026
  2. COMMITTEECOMM.IN COMMITTEE
  3. HOUSEHOUSE—
  4. SENATESENATE—
  5. LAWLAW—
SPONSOR
Rep. Nathaniel MoranR-TX
13 COSPONSORS · +6 IN 30 DAYS6 R · 7 D
Read the text
WHAT IT DOES

What the bill would do, and why it matters

BASED ON THE TEXT AS INTRODUCED
tl;drWRITTEN OCT 4 FROM THE TEXT AS INTRODUCED

Film and television productions can carry out their work in the United States or abroad. The bill would create a federal tax credit based on qualifying U.S. production compensation. It would offer higher rates for certain productions and extend eligibility to some U.S. visual-effects and post-production work.

  • INTRODUCED ONLY This bill has been introduced and possibly referred to a committee, but it has not passed any vote. Most introduced bills never become law — they die in committee without a hearing.
  • DATA NOTE No Congressional Research Service summary was available.
WHAT IT WOULD DO · 4 PROVISIONSINTRODUCED IN HOUSE
  1. Creates a production tax credit

    Eligible feature films, television pilots, and television seasons could receive a credit equal to 20% of qualifying compensation for U.S. services. Productions generally must cost more than $1 million and have at least 75% of their principal photography days in the United States; certain programming, such as news and live sports, is excluded.

  2. Adds incentives for qualifying productions

    The credit could increase by 5 percentage points for productions meeting specified tests for rural opportunity zones or disaster areas, independent producers, or producers working across multiple states. It could also increase for producers that increase their qualifying domestic productions compared with their foreign-production baseline, subject to the bill’s rules and a 30% maximum credit rate.

  3. Covers visual effects and post-production work

    Certain projects that do not meet the usual U.S. principal-photography test could qualify if at least 75% of their visual-effects or traditional post-production costs are incurred in the United States. The credit would be based only on qualifying U.S. compensation for those activities, with a possible 5-percentage-point increase for specified rural, disaster-area, or independent-producer work.

  4. Allows transfer of the credit

    A taxpayer could transfer the production credit under the tax code’s existing credit-transfer rules. The bill would also treat it as a general business credit.

THE CONTEXT

The bill would use the federal tax code to encourage qualifying production work in the United States. It would also extend that approach to certain visual-effects and post-production work, including projects that do not meet the usual filming-location requirement.

Written from the bill text.

KEY DATES
TAXABLE YEARS BEGINNING AFTER DEC. 31, 2026
Principal photography must begin for productions to qualify
TEXT VERSIONS
  1. IHIntroduced in HouseSEP 24, 20262,959
READ FULL TEXT ↗
THE JOURNEY

The path it took, step by step

FROM THE OFFICIAL ACTIONS ON CONGRESS.GOV
  1. IntroducedSEP 24, 2026
    HOUSE
    SEP 24, 2026
    By Rep. Moran with 7 original cosponsors
    Referred to Ways and Means
  2. SAME DAYNOW
    House committeeSEP 24, 2026
    WAYS & MEANS NOW
    SEP 24, 2026
    In committee for 11 days
    No hearing yet
  3. 11 DAYS SO FAR
    Passed the House—
    HOUSE FLOOR
    —
    Not scheduled
  4. Senate committee—
    SENATE
    —
  5. Passed the Senate—
    SENATE FLOOR
    —
    Not scheduled
  6. Resolve differencesONLY IF NEEDED
    BOTH CHAMBERS
    ONLY IF NEEDED
    Skipped if the other chamber passes the same text
  7. Signed into law—
    PRESIDENT
    —
    10 days to sign or veto
KEY ACTIONS2 OF 2 · PROCEDURAL STEPS FOLDED
  1. SEP 242026SEP 24, 2026REFERREDHOUSEReferred to the House Committee on Ways and Means.
  2. SEP 242026SEP 24, 2026INTRODUCEDHOUSEIntroduced in House
HOW LONG LAWS TAKE118 LAWS THIS CONGRESS

At day 11, this bill is already older than 3% of the laws passed this Congress were when they were signed.

DAYS FROM INTRODUCTION TO SIGNING · ○ CEREMONIAL
YOUR MEMBERS

Where your members stand on it

WHO’S BEHIND IT · 13 COSPONSORS

A coalition from 9 states

PARTY MIX
6 REPUBLICANS7 DEMOCRATS

Plus the sponsor, a Republican. The smaller side has 6 members.

COSPONSORS BY STATEEACH BAR IS THE SHARE OF THE STATE’S HOUSE MEMBERS
AK
ME
VT
NH
WA
ID
MT
ND
MN
IL
WI
MI
NY
RI
MA
OR
NV
WY
SD
IA
IN
OH
PA
NJ
CT
CA
UT
CO
NE
MO
KY
WV
VA
MD
DE
AZ
NM
KS
AR
TN
NC
SC
DC
OK
LA
MS
AL
GA
HI
TX
FL
PR
DEMOCRATDEMREPUBLICANREPINDEPENDENTINDSPONSORNOT A COSPONSORNONE
PARTY MIX
6 REPUBLICANS7 DEMOCRATS

Plus the sponsor, a Republican. The smaller side has 6 members.

MOMENTUM+6 IN THE LAST 30 DAYS
SEP 2026 · 7 ORIGINALNOW · 13

Rep. Moran’s record: sponsored 25 bills this Congress. 3 passed the House; 0 became law.

EVERY COSPONSOR · IN THE ORDER THEY JOINED13 ACTIVE
IN THE NEWS · 11 STORIES

Coverage at a glance

LEAN DESCRIBES THE OUTLETS, NOT THE BILL
11
STORIES
10
OUTLETS
0 LEFT5 CENTER1 RIGHT

Outlets that covered this bill, by their lean; 4 more are not rated.

EVENTOCT 1Moran and Scott Introduce Federal Film Tax Credit Bill8 OUTLETS · L 0% · C 100% · R 0%HOW EACH SIDE TOLD IT →EVENTSEP 24Bipartisan Lawmakers Introduce Federal Film and Television Tax Credit Bill7 OUTLETS · L 0% · C 100% · R 0%HOW EACH SIDE TOLD IT →
READERS · 0 COMMENTS

What readers think

READERS’ VIEWS, NOT CHAMBERLIGHT’S

What do you think?

0 votes

Discussion

Loading comments...
TRACK THIS BILL

Get an alert when it changes stage, gets a floor vote in the House, or is signed into law.