Spur American jobs and economic development by providing a 20 percent federal, labor-based tax credit to U.S. film and television productions with minimum spend of $1 million and where at least 75 percent of the principal photography days occur within the United States;
Provide a 20 percent federal labor-based tax credit to qualifying U.S. film and television productions with at least $1 million in spending and at least 75 percent of principal photography days in the United States.
Occurrences
Evidence
unverified · Source version 76822 · locator unknown
U.S. Senator Tim Scott (R-S.C.) holds a press conference on the Motion Picture, Television, and Entertainment Revitalization Act, bipartisan legislation he introduced to bring film and television production back to the United States.
unverified · Source version 76820 · locator unknown
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
unverified · Source version 88610 · locator unknown
Last Action Date Listed September 24, 2026 Action 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
verified · Source version 88612 · locator 5110
the applicable percentage is 20 percent increased (but not in excess of 30 percent) as provided in paragraphs (2) through (5).
Assessments
The verified commitment promised providing a 20 percent federal labor-based tax credit for qualifying U.S. film and television productions. The only verified outcome evidence shows bill text with a 20 percent applicable percentage, but it does not verify enactment or implementation of the credit. Because introducing or drafting matching bill language does not fulfill a promise to provide the tax credit, and no deadline has expired, the outcome remains unresolved. The effort badge is warranted because the verified evidence shows matching legislative language was advanced in the same term context.