Motion Picture, Television, and Entertainment Revitalization Act
The source supplies the latest action, but no lifecycle stage.
Latest action (24 Sep 2026): Referred to the House Committee on Ways and Means.
What this bill does
H.R. 10582, the Motion Picture, Television, and Entertainment Revitalization Act, would create a new federal tax credit for businesses involved in producing qualified films and television shows in the United States. The credit would be a percentage of the wages paid to workers for services performed within the U.S. on these productions. The base credit is 20%, which could increase to 30% under certain conditions, such as filming in disaster areas or rural opportunity zones, or if the production is independently produced or meets specific domestic filming requirements.
This bill specifically defines what constitutes a "qualified film or television production," generally excluding news programs, live sports, and content primarily for social media. Special rules are included for animation and visual effects. The credit could also be transferred to an unrelated third party for cash. The legislation aims to incentivize domestic production by providing financial benefits to companies that meet the outlined criteria for filming and compensation within the United States.
The bill was introduced in the House of Representatives on September 24, 2026, by Representative Nathaniel Moran and has been referred to the House Committee on Ways and Means. The next step in the legislative process would involve the committee reviewing the bill, potentially holding hearings, and deciding whether to advance it for consideration by the full House. If passed by the House, it would then move to the Senate for its consideration. The provisions would take effect for productions beginning principal photography after December 31, 2026.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
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.
Timeline
24 Sep 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10582 do?
- H.R. 10582, the Motion Picture, Television, and Entertainment Revitalization Act, would create a new federal tax credit for businesses involved in producing qualified films and television shows in the United States. The credit would be a percentage of the wages paid to workers for services performed within the U.S. on these productions. The base credit is 20%, which could increase to 30% under certain conditions, such as filming in disaster areas or rural opportunity zones, or if the production is independently produced or meets specific domestic filming requirements. This bill specifically defines what constitutes a "qualified film or television production," generally excluding news programs, live sports, and content primarily for social media. Special rules are included for animation and visual effects. The credit could also be transferred to an unrelated third party for cash. The legislation aims to incentivize domestic production by providing financial benefits to companies that meet the outlined criteria for filming and compensation within the United States. The bill was introduced in the House of Representatives on September 24, 2026, by Representative Nathaniel Moran and has been referred to the House Committee on Ways and Means. The next step in the legislative process would involve the committee reviewing the bill, potentially holding hearings, and deciding whether to advance it for consideration by the full House. If passed by the House, it would then move to the Senate for its consideration. The provisions would take effect for productions beginning principal photography after December 31, 2026.
- Has H.R. 10582 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10582. Check the latest action and official source below.
- Who sponsored H.R. 10582?
- H.R. 10582 was sponsored by Rep. Moran, Nathaniel [R-TX-1] (R-TX), with 63 cosponsors.
- What's the latest action on H.R. 10582?
- Referred to the House Committee on Ways and Means. (24 Sep 2026).
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More bills from Rep. Moran, Nathaniel [R-TX-1]
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