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Federal Film Tax Credit Tracker: Where the Revitalization Act Stands

Dolly Card9 min read

The short answer

The Motion Picture, Television, and Entertainment Revitalization Act would create a federal tax credit of 20% of U.S. labor costs on feature films, TV pilots, and TV seasons that cost more than $1 million and shoot at least 75% of their days in the U.S. Bonuses can raise it to 30%, and it stacks on top of state incentives.

It was introduced on September 24, 2026 as H.R. 10582 and S. 5552. It is still in committee, with 47 House cosponsors and 9 in the Senate, from both parties. It is not law, and it would apply to productions starting in 2027 or later.

We update this page every day. Last updated October 23, 2026.

Where the bill is today

Cosponsor counts and official actions come straight from Congress.gov. The Live dot means we are still checking this page every day.

LiveChecked October 23, 2026
Day 29 since introduction
  1. Introduced
  2. In committee
  3. 3Passed House
  4. 4Passed Senate
  5. 5Signed into law

House

H.R. 10582

47cosponsors+6 this week

23 Republicans24 Democrats
Sponsor
Rep. Nathaniel Moran (R-TX)
Committee
Ways and Means
Latest action
Sep 24: Introduced in House

Senate

S. 5552

9cosponsors

4 Republicans5 Democrats
Sponsor
Sen. Tim Scott (R-SC)
Committee
Finance
Latest action
Sep 24: Introduced in Senate

At a glance

Details
Official nameMotion Picture, Television, and Entertainment Revitalization Act
Also calledMPTERA, the federal film tax credit, the federal film incentive
Bill numbersH.R. 10582 (House), S. 5552 (Senate)
Tax code sectionNew Section 45BB, the American Film and Television Production Credit (bill text)
SponsorsRep. Nathaniel Moran (R-TX) and Rep. Linda Sánchez (D-CA); Sen. Tim Scott (R-SC) and Sen. Adam Schiff (D-CA)
StatusIn committee. 47 House and 9 Senate cosponsors.
Credit rate20% base, plus 5 points per bonus, capped at 30%
What countsPay for work done in the U.S. by cast, crew, directors, producers, and writers, employees or contractors. Not participations or residuals.
Who qualifiesFilms, TV pilots, and TV seasons over $1 million with at least 75% of principal photography days in the U.S.
Per-person capNone in the bill as introduced
TransferableYes, it can be sold for cash
StartsProductions beginning principal photography in tax years after December 31, 2026
Stacks with state creditsYes

What the bill does

The bill adds Section 45BB to the tax code, the American Film and Television Production Credit. A production earns it on what it pays people for work done in the United States. The bill text names actors, directors, producers, writers, and crew, and it counts pay to contractors as well as employees. Participations and residuals do not count.

It does not replace state programs. A show shooting in Georgia or New Mexico would claim the state credit and the federal one. The federal credit is also transferable, so an independent production that owes little tax can sell it for cash.

How 20% gets to 30%

20% base credit
+5
+5
30% cap
0%20%30%

Each of these adds 5 points:

  • Rural or disaster areaAt least 30% of filming happens in a federally declared disaster area or a rural qualified opportunity zone.
  • Independent productionThe project is independently produced.
  • Multi-stateThe producer works in 10 or more states.
  • OnshoringThe producer increases U.S. production compared with what it used to spend abroad.

Hit two and you are at the cap. The credit is transferable, so a production without the tax bill to use it can sell it for cash.

What qualifies

Qualifies

  • Feature films, TV pilots, and TV seasons
  • More than $1 million in total costs
  • At least 75% of principal photography days in the U.S.
  • Animation, VFX, and post work with 75% of the work done in the U.S.
  • Above-the-line and below-the-line pay for work done in the U.S.

Does not qualify

  • News and talk shows
  • Live sports and awards shows
  • Daytime dramas
  • Social media content
  • Ads, marketing, and corporate video
  • Sexually explicit material

How it compares with other countries

ProgramHeadline rateFigured on
United States (proposed)Federal credit in this bill, plus a state credit20% to 30%, plus the stateU.S. labor
United KingdomAudio-Visual Expenditure Credit34%UK production spend
CanadaFilm or Video Production Services Tax Credit, plus a provincial credit16%, plus the provinceCanadian labor
AustraliaLocation Offset30%Australian production spend
IrelandSection 48132%Irish production spend

Headline rates only. Caps, minimum spends, and what counts differ by program, and governments change them often, so check the program before you budget around it.

Federal plus state: what it could be worth

Pick a state and a budget to see how the two credits add up. State rates come from our state incentive guide.

Federal bonuses (+5 points each, 30% max)

Estimated credits

$3,100,000to $4,100,000

About 31% of the budget back, federal and state combined.

  • Federal credit (20% of U.S. labor)$1,100,000
  • Georgia (20-30% headline rate)$2,000,000

An illustration, not tax advice. The federal side applies the bill’s rate to U.S. labor only. The state side applies Georgia’s headline rate to the whole budget, which overstates most programs; caps, minimums, and what counts as qualified spend differ by state. See the Georgia incentive page for the rules.

Cosponsors, day by day

Each new signature is a member of Congress putting their name on the bill. The split has stayed close to even between the parties since the first day.

House cosponsors, H.R. 10582RepublicansDemocrats
01020304050AFL-CIO letter2324Sep 24Sep 30Oct 6Oct 12Oct 18Oct 23
Senate cosponsors, S. 5552RepublicansDemocrats
024681045Sep 24Sep 30Oct 6Oct 12Oct 18Oct 23
See all 56 cosponsors and the day each signed onShow
LawmakerChamberJoined
Ann Wagner (R-MO-2)HouseOct 22
Craig Goldman (R-TX-12)HouseOct 22
Danny Davis (D-IL-7)HouseOct 22
Guy Reschenthaler (R-PA-14)HouseOct 22
Nikki Budzinski (D-IL-13)HouseOct 22
Raja Krishnamoorthi (D-IL-8)HouseOct 22
Andrew Garbarino (R-NY-2)HouseOct 15
Brendan Boyle (D-PA-2)HouseOct 15
Carol Miller (R-WV-1)HouseOct 15
Christopher Deluzio (D-PA-17)HouseOct 15
Claudia Tenney (R-NY-24)HouseOct 15
Darrell Issa (R-CA-48)HouseOct 15
Eleanor Norton (D-DC)HouseOct 15
Gilbert Cisneros (D-CA-31)HouseOct 15
Jimmy Panetta (D-CA-19)HouseOct 15
John Joyce (R-PA-13)HouseOct 15
Luz Rivas (D-CA-29)HouseOct 15
Mark Alford (R-MO-4)HouseOct 15
Marlin Stutzman (R-IN-3)HouseOct 15
Maxine Waters (D-CA-43)HouseOct 15
Michael Lawler (R-NY-17)HouseOct 15
Sarah Elfreth (D-MD-3)HouseOct 15
Scott Fitzgerald (R-WI-5)HouseOct 15
Stephen Lynch (D-MA-8)HouseOct 15
Sydney Kamlager-Dove (D-CA-37)HouseOct 15
Thomas Kean (R-NJ-7)HouseOct 15
Andy Barr (R-KY-6)HouseOct 9
Dave Min (D-CA-47)HouseOct 9
David Rouzer (R-NC-7)HouseOct 9
Mariannette Miller-Meeks (R-IA-1)HouseOct 9
Melanie Stansbury (D-NM-1)HouseOct 9
Nellie Pou (D-NJ-9)HouseOct 9
Earl Carter (R-GA-1)HouseOct 5
George Whitesides (D-CA-27)HouseOct 5
Andrea Salinas (D-OR-6)HouseOct 1
Blake Moore (R-UT-1)HouseOct 1
Brad Sherman (D-CA-32)HouseOct 1
Brian Fitzpatrick (R-PA-1)HouseOct 1
Alex Padilla (D-CA)SenateSep 28
Andy Kim (D-NJ)SenateSep 28
Bernie Moreno (R-OH)SenateSep 28
Josh Gottheimer (D-NJ-5)HouseSep 28
Mark Warner (D-VA)SenateSep 28
Steve Daines (R-MT)SenateSep 28
Tim Sheehy (R-MT)SenateSep 28
Vince Fong (R-CA-20)HouseSep 28
Adam Schiff (D-CA)SenateOriginal
Brian Jack (R-GA-3)HouseOriginal
David Kustoff (R-TN-8)HouseOriginal
John Cornyn (R-TX)SenateOriginal
Judy Chu (D-CA-28)HouseOriginal
Laura Friedman (D-CA-30)HouseOriginal
Linda Sánchez (D-CA-38)HouseOriginal
Mike Carey (R-OH-15)HouseOriginal
Raphael Warnock (D-GA)SenateOriginal
Thomas Suozzi (D-NY-3)HouseOriginal

Where the support comes from

Sponsors and cosponsors by the state they represent. California leads, but the list now includes states with large production hubs of their own and states with almost none. Click a state for its current film incentive.

Alaska: no sponsors or cosponsors yetAlabama: no sponsors or cosponsors yetArkansas: no sponsors or cosponsors yetArizona: no sponsors or cosponsors yetCalifornia: 15 on the bill (2 R, 13 D)Colorado: no sponsors or cosponsors yetConnecticut: no sponsors or cosponsors yetWashington, DC: 1 on the bill (0 R, 1 D)Delaware: no sponsors or cosponsors yetFlorida: no sponsors or cosponsors yetGeorgia: 3 on the bill (2 R, 1 D)Hawaii: no sponsors or cosponsors yetIowa: 1 on the bill (1 R, 0 D)Idaho: no sponsors or cosponsors yetIllinois: 3 on the bill (0 R, 3 D)Indiana: 1 on the bill (1 R, 0 D)Kansas: no sponsors or cosponsors yetKentucky: 1 on the bill (1 R, 0 D)Louisiana: no sponsors or cosponsors yetMassachusetts: 1 on the bill (0 R, 1 D)Maryland: 1 on the bill (0 R, 1 D)Maine: no sponsors or cosponsors yetMichigan: no sponsors or cosponsors yetMinnesota: no sponsors or cosponsors yetMissouri: 2 on the bill (2 R, 0 D)Mississippi: no sponsors or cosponsors yetMontana: 2 on the bill (2 R, 0 D)North Carolina: 1 on the bill (1 R, 0 D)North Dakota: no sponsors or cosponsors yetNebraska: no sponsors or cosponsors yetNew Hampshire: no sponsors or cosponsors yetNew Jersey: 4 on the bill (1 R, 3 D)New Mexico: 1 on the bill (0 R, 1 D)Nevada: no sponsors or cosponsors yetNew York: 4 on the bill (3 R, 1 D)Ohio: 2 on the bill (2 R, 0 D)Oklahoma: no sponsors or cosponsors yetOregon: 1 on the bill (0 R, 1 D)Pennsylvania: 5 on the bill (3 R, 2 D)Rhode Island: no sponsors or cosponsors yetSouth Carolina: 1 on the bill (1 R, 0 D)South Dakota: no sponsors or cosponsors yetTennessee: 1 on the bill (1 R, 0 D)Texas: 3 on the bill (3 R, 0 D)Utah: 1 on the bill (1 R, 0 D)Virginia: 1 on the bill (0 R, 1 D)Vermont: no sponsors or cosponsors yetWashington: no sponsors or cosponsors yetWisconsin: 1 on the bill (1 R, 0 D)West Virginia: 1 on the bill (1 R, 0 D)Wyoming: no sponsors or cosponsors yet
Lawmakers on the bill12 to 34 to 910+None yet
  • California 15
  • Pennsylvania 5
  • New Jersey 4
  • New York 4
  • Georgia 3
  • Illinois 3
  • Texas 3
  • Missouri 2
  • Montana 2
  • Ohio 2
  • Indiana 1
  • Iowa 1
  • Kentucky 1
  • Maryland 1
  • Massachusetts 1
  • New Mexico 1
  • North Carolina 1
  • Oregon 1
  • South Carolina 1
  • Tennessee 1
  • Utah 1
  • Virginia 1
  • Washington, DC 1
  • West Virginia 1
  • Wisconsin 1

What to watch next

  • A Ways and Means or Finance markup. Nothing has been scheduled. A markup is where the text gets amended and voted out of committee, and it is the next real step.
  • The November 3 midterms. California Democrats on the bill have said they expect Republican leaders to move it after the election.
  • A year-end tax package. Insiders told TheWrap they want it passed and signed before the end of 2026. Riding on a larger tax bill is the usual way a credit like this gets through.
  • A cost estimate. No official score has been published. When the Joint Committee on Taxation puts a price on it, the cost debate starts.

Timeline

Newest first. Days with new cosponsors are filled in from Congress.gov.

  1. New cosponsorsLive

    6 new cosponsors: 6 in the House

    Rep. Ann Wagner (R-MO-2), Rep. Danny Davis (D-IL-7), Rep. Guy Reschenthaler (R-PA-14), Rep. Nikki Budzinski (D-IL-13), Rep. Craig Goldman (R-TX-12), Rep. Raja Krishnamoorthi (D-IL-8)

  2. New cosponsors

    20 new cosponsors: 20 in the House

    Rep. Carol Miller (R-WV-1), Rep. Jimmy Panetta (D-CA-19), Rep. Claudia Tenney (R-NY-24), Rep. Brendan Boyle (D-PA-2), Rep. Marlin Stutzman (R-IN-3), Rep. Gilbert Cisneros (D-CA-31), Rep. Mark Alford (R-MO-4), Rep. Sydney Kamlager-Dove (D-CA-37), Rep. Darrell Issa (R-CA-48), Rep. Sarah Elfreth (D-MD-3), Rep. Andrew Garbarino (R-NY-2), Rep. Maxine Waters (D-CA-43), Rep. Thomas Kean (R-NJ-7), Rep. Luz Rivas (D-CA-29), Rep. Scott Fitzgerald (R-WI-5), Rep. Eleanor Norton (D-DC), Rep. John Joyce (R-PA-13), Rep. Christopher Deluzio (D-PA-17), Rep. Michael Lawler (R-NY-17), Rep. Stephen Lynch (D-MA-8)

  3. Support

    AFL-CIO urges every member of Congress to cosponsor

    The labor federation sent a letter backing both bills. Two days later, 20 House members signed on in a single day.

    AFL-CIO letter (PDF)
  4. New cosponsors

    6 new cosponsors: 6 in the House

    Rep. Andy Barr (R-KY-6), Rep. Melanie Stansbury (D-NM-1), Rep. David Rouzer (R-NC-7), Rep. Nellie Pou (D-NJ-9), Rep. Mariannette Miller-Meeks (R-IA-1), Rep. Dave Min (D-CA-47)

  5. Analysis

    Grant Thornton breaks down the transferable credit

    Grant Thornton
  6. New cosponsors

    2 new cosponsors: 2 in the House

    Rep. Earl Carter (R-GA-1), Rep. George Whitesides (D-CA-27)

  7. Support

    MPA publishes projections and crew voices

    An MPA piece featured sound mixers, cinematographers, a property master, and an ILM VFX supervisor backing the bill, along with the Olsberg•SPI jobs and spending projections.

    The Credits
  8. New cosponsors

    4 new cosponsors: 4 in the House

    Rep. Blake Moore (R-UT-1), Rep. Brad Sherman (D-CA-32), Rep. Brian Fitzpatrick (R-PA-1), Rep. Andrea Salinas (D-OR-6)

  9. New cosponsors

    8 new cosponsors: 2 in the House and 6 in the Senate

    Sen. Steve Daines (R-MT), Sen. Bernie Moreno (R-OH), Sen. Tim Sheehy (R-MT), Sen. Alex Padilla (D-CA), Sen. Mark Warner (D-VA), Sen. Andy Kim (D-NJ), Rep. Vince Fong (R-CA-20), Rep. Josh Gottheimer (D-NJ-5)

  10. Analysis

    EY flags that the credit would be transferable

    EY’s tax team noted the credit could be sold for cash to an unrelated buyer, the same way clean energy credits are sold under the Inflation Reduction Act.

    EY Tax News
  11. Milestone

    Bill introduced in the House and the Senate

    Rep. Nathaniel Moran (R-TX) filed H.R. 10582 with seven original cosponsors. Sen. Tim Scott (R-SC) filed S. 5552 with Sens. Schiff, Cornyn, and Warnock. The bills went to Ways and Means and to Finance.

    H.R. 10582S. 5552
  12. Support

    Studios, guilds, and unions endorse it on day one

    The MPA, IATSE, the Teamsters, SAG-AFTRA, the DGA, the PGA, the WGA, Netflix, Disney, Paramount, Sony, and Warner Bros. Discovery were all named as supporters in the launch announcement.

    IATSE statementRep. Sánchez release
  13. Pushback

    National Review argues against a “Hollywood bailout”

    The first prominent critique from the right called the credit a costly handout to studios and unions.

    National Review
  14. Milestone

    Trump calls on Congress to pass a federal production incentive

    In a Truth Social post after meeting with Jon Voight, the president asked both parties to write a federal film and TV tax incentive right away. The MPA welcomed it the same day.

    DeadlineThe Hollywood Reporter
  15. Milestone

    Trump threatens a 100% tariff on foreign-made films

    The threat put runaway production on the agenda in Washington. Jon Voight, the president’s Hollywood ambassador, pitched a federal incentive that same month.

    Rep. Friedman on the tariff

Who is backing it

Unions and guilds

  • IATSE
  • Teamsters
  • SAG-AFTRA
  • Directors Guild of America
  • Producers Guild of America
  • Writers Guild of America East and West
  • American Federation of Musicians
  • AFL-CIO

Studios and streamers

  • Netflix
  • Walt Disney Company
  • Paramount
  • Warner Bros. Discovery
  • Sony Pictures Entertainment
  • NBCUniversal

Industry groups

  • Motion Picture Association
  • Television Academy
  • Independent Film and Television Alliance
  • ASCAP
  • CreativeFuture
  • FilmUSA
  • Coalition for American Production
  • U.S. Film and Television Production Coalition

What supporters say it would do

Added economic value, per the MPA study
$250B
Added full-time jobs a year, on average
143,500
Extra U.S. production spend, 2027 to 2035
$125B
States with their own film incentive today
39

Projections from a study the MPA commissioned from Olsberg•SPI, reported in MPA, The Credits. They have not been independently checked.

The case against it

The pushback so far has come mostly from the right. National Review called it a bailout for studios and unions paid for by taxpayers. Economists who study state film credits have long argued they cost more than they return, and that argument will carry over to a federal version.

There is no official cost estimate yet. When the Joint Committee on Taxation scores the bill, that number will shape how much of it survives.

Coverage and sources

Every article, analysis, and official statement we have logged, newest first.

25

pieces logged

22

outlets and offices

Articles and statements logged, by week
4
15
3
1
1
Aug 31This week

What it would mean for production accounting

The federal credit is a payroll credit. It is figured on wages paid for work done in the U.S., cast and crew, and nothing else. Card purchases, vendor payments, and rentals do not count toward it, even when they count toward a state credit. The backup for a federal claim comes from payroll records, plus production reports showing where the shooting days happened for the rural or disaster area bonus.

Non-labor spend still matters on the state side, and the two credits stack. Most state programs count purchases and rentals made in the state, so a production claiming both needs clean payroll for the federal credit and clean records of in-state spend for the state one. Dolly covers the second part: crew code and receipt every card charge when it happens. We wrote up how in How to Track Qualified Spend for Film Tax Incentives.

Frequently asked questions

Has the federal film tax credit passed?
No. The Motion Picture, Television, and Entertainment Revitalization Act was introduced on September 24, 2026 and is in committee: Ways and Means in the House and Finance in the Senate. It has not had a committee vote or a floor vote.
What is MPTERA?
MPTERA is short for the Motion Picture, Television, and Entertainment Revitalization Act, H.R. 10582 and S. 5552. It would add Section 45BB to the tax code, a federal credit of 20% to 30% of U.S. labor costs on film and TV productions.
Did Trump sign the federal film tax credit?
No. President Trump called on Congress to pass a federal film incentive on August 31, 2026, and the bill was introduced on September 24, 2026. It has not passed either chamber, so there is nothing for him to sign yet.
Do residuals or contractor pay count?
Pay to contractors counts, not only employees, as long as the work is done in the U.S. Participations and residuals do not count. The bill as introduced does not set a per-person cap on compensation.
How much is the federal film tax credit?
20% of qualified compensation for work done in the United States. Each bonus adds 5 points, up to 30%. The bonuses are for filming in a rural opportunity zone or a federally declared disaster area, independent productions, producers working in 10 or more states, and producers who bring production back to the U.S.
Does card or vendor spend count toward the federal credit?
No. The federal credit is figured only on compensation paid for work done in the U.S. Purchases, rentals, and vendor payments do not count, even when a state program counts them. That spend still matters for the state credit, which a production can claim on top of the federal one.
Which productions qualify?
Feature films, TV pilots, and TV seasons that cost more than $1 million and shoot at least 75% of their principal photography days in the U.S. Animation, VFX, and post work can also qualify when 75% of the work is done in the U.S. News, talk shows, live sports, daytime dramas, social media content, and ads do not.
Can it be combined with state film incentives?
Yes. The bill is written to sit on top of state programs, so a production can claim both. How a state treats the federal credit when it figures its own is up to each state.
When would the credit start?
For productions beginning in tax years after December 31, 2026, if it becomes law. Supporters have said they want it passed before the end of 2026.
Is the federal film tax credit transferable?
Yes. A production can sell the credit for cash to an unrelated buyer, much like the energy credits under the Inflation Reduction Act.
Who sponsors the bill?
Rep. Nathaniel Moran (R-TX) sponsors H.R. 10582 in the House, with Rep. Linda Sánchez (D-CA) co-leading. Sen. Tim Scott (R-SC) sponsors S. 5552 in the Senate, with Sen. Adam Schiff (D-CA).

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