I will support establishing a 30% federal tax credit for qualified movie theater revitalization projects, available for qualifying investments through December 31, 2030, with per-theater caps based on screen count.
Commitment kind: unknown. Promised action: not established. Promised outcome: not established. Deadline: unknown; not assumed expired.
Occurrences
The SCREEN Act would establish a 30% federal tax credit for qualified movie theater revitalization projects. Eligible improvements include new seating, projection and sound systems, HVAC upgrades, and accessibility improvements. The credit would apply to traditional theaters that have been in operation for at least five years, with a lifetime per theater cap of $250,000 for theaters with three screens or fewer, $375,000 for theaters with four to nine screens, and $500,000 for theaters with ten or more screens. The credit would be available for qualifying investments made through December 31, 2030.
Tenney introduced the SCREEN Act, which would create a 30% federal tax credit for qualifying movie theater revitalization investments through 2030 with size-based per-theater caps.
Ms. Tenney (for herself, Mr. Kustoff, and Mr. Carey) introduced the following bill; which was referred to the Committee on Ways and Means
Fetched verbatim passage. AI summary (separate from source): Tenney introduced H.R. 9938, the SCREEN Act, and it was referred to House Ways and Means. This is concrete legislative effort, but not enactment.
shall be equal to 30 percent of the qualified movie theater revitalization expenditures of the taxpayer for such taxable year with respect to such qualified movie theater.
Fetched verbatim passage. AI summary (separate from source): The introduced bill contains the promised 30% qualified movie theater revitalization credit.
$250,000, in the case of a qualified movie theater with fewer than 4 such screens or similar video displays,
Fetched verbatim passage. AI summary (separate from source): The bill text includes a per-theater cap tied to screen count, matching the commitment’s structure.
No credit shall be allowed under this section with respect to any amounts paid or incurred after December 31, 2030.
Fetched verbatim passage. AI summary (separate from source): The bill text includes the promised December 31, 2030 termination for qualifying investments.
unverified · Source version 81131 · locator unknown
Newest: Thomas R. Suozzi (D-NY), Sep 8, 2026
Unverified model/legacy excerpt; not proof. AI summary (separate from source): During the lookback window, a Democratic cosponsor was added, showing continued effort and bipartisan support, but not enactment.
unverified · Source version 81131 · locator unknown
Last action Jul 23, 2026
Unverified model/legacy excerpt; not proof. AI summary (separate from source): As of the current tracker crawl in the lookback period, the bill had not advanced beyond its July 23 referral; the commitment remains unresolved absent enactment.