Make the credit available to traditional post-production and visual effects activities when at least 75 percent of the respective post-production and visual effects production takes place in the U.S;
Make the federal film and television production tax credit available to qualifying post-production and visual effects work when at least 75 percent of that work occurs in the United States.
Occurrences
Evidence
verified · Source version 88610 · locator 1276
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
unverified · Source version 88612 · locator unknown
“(ii) 75 percent of the total cost of visual effects relating to such production are incurred in the United States, and “(ii) 75 percent of the total cost of traditional post-production activities with respect to such production are incurred in the United States, and
Assessments
The verified commitment promised making the credit available for qualifying post-production and visual effects work. The only verified outcome evidence shows H.R. 10582 was introduced with Sánchez listed among the introducing members and referred to Ways and Means on September 24, 2026; it does not show enactment or the credit becoming available. Because the promise is to achieve the credit expansion, not merely introduce legislation, and no deadline has expired, the status remains unresolved. Sánchez’s role in introduction supports material effort but not delivery or partial outcome.