The bill would establish a federal tax credit for qualified film and television productions, with additional incentives for productions in qualifying rural communities and disaster areas.
Supports the Motion Picture, Television, and Entertainment Revitalization Act to create a federal tax credit for qualified film and television productions, with added incentives for certain domestic, rural, disaster-area, independent, and post-production work.
Occurrences
Representative Nathaniel Moran (R-Texas-01) introduced companion legislation in the House, joined by Representatives Linda T. Sánchez (D-Calif.-38), Brian Jack (R-Ga.-03), Laura Friedman (D-Calif.-30), David Kustoff (R-Tenn.-08), Judy Chu (D-Calif.-28), Mike Carey (R-Ohio-15), and Tom Suozzi (D-N.Y.-03). Following President Trump’s call for Congress to establish a federal production incentive to bring entertainment jobs and production back to America, this bill would establish a 20% base tax credit for qualifying film, television, and visual effects (VFX) projects that are produced in the United States.
H. R. 10582 To amend the Internal Revenue Code of 1986 to provide a tax credit for American film and television productions, and for other purposes. IN THE HOUSE OF REPRESENTATIVES September 24, 2026 Mr. Moran (for himself, Ms. Sánchez , Mr. Jack , Ms. Friedman , Mr. Kustoff , Ms. Chu , Mr. Carey , and Mr. Suozzi ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide a tax credit for American film and television productions, and for other purposes.
Evidence
verified · Source version 70917 · locator 988
Congressman David Kustoff (R-TN-08) helped lead the introduction of H.R.10582
verified · Source version 70916 · locator 2684
would establish a 20% base tax credit for qualifying film, television, and visual effects (VFX) projects
unverified · Source version 70919 · locator unknown
Offer 5% bonus credit allowances, increasing the base credit up to a maximum of 30%
verified · Source version 70921 · locator 8430
including principal photography, traditional post-production, and visual effects
unverified · Source version 70923 · locator unknown
Referred to the House Committee on Ways and Means.
Assessments
The commitment is framed as an action to support/co-lead the Motion Picture, Television, and Entertainment Revitalization Act, not as a promise that the tax credit would be enacted. Verified evidence shows Kustoff helped lead introduction of H.R.10582, and verified passages show the bill would establish the federal production tax credit and cover film, television, VFX, post-production, and related work. There is no verified evidence of enactment, so the broader policy outcome remains unresolved, but the specific support action was fulfilled in the same term with material candidate contribution.