# 119-hr-10582: Motion Picture, Television, and Entertainment Revitalization Act

119-hr-10582, Motion Picture, Television, and Entertainment Revitalization Act, is a 119th Congress bill sponsored by Rep. Moran, Nathaniel [R-TX-1] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-10-31).

- Canonical: https://policyrisk.com/legislation/119-hr-10582
- As of: 2026-10-31
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10582
- Congress: 119
- Title: Motion Picture, Television, and Entertainment Revitalization Act
- Status: introduced
- Introduced: 2026-09-24
- Sponsor: Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Cosponsors: 51
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-31

## Summary

**Creates a new American film and television production tax credit** that would push more shooting, visual effects, and post production work to the United States. The credit would be part of the general business credit, be transferable, and start at 20 percent with room to reach 30 percent through specific domestic and production-type boosts. - Producers and independent makers: Feature films, TV pilots, and TV seasons that cost more than $1 million and have at least 75 percent of principal photography days in the U.S. could qualify. The credit is a percentage of qualified U.S. compensation and the baseline 20 percent can rise by +5 points for independent status and other production-focused tests. - Workers and post-production firms: Qualified compensation covers U.S. pay for actors, writers, directors, camera operators, editors, visual-effects providers, and many crew roles. Visual effects and post-production have special rules and separate incentives that focus on U.S. VFX labor. - States and locations: The bill adds location bonuses to steer shoots to particular places, including a +5 percentage point boost when at least 30 percent of shoot days occur in a rural qualified opportunity zone or in a federally declared disaster area. A separate +5 boost rewards multi‑State producers that meet a $10 million in‑State compensation test across 10 or more States.

## Cosponsors (51)

- Rep. Fong, Vince [R-CA-20] (R-CA), 2026-09-28T00:00:00.000Z
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2026-09-28T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2026-10-01T00:00:00.000Z
- Rep. Sherman, Brad [D-CA-32] (D-CA), 2026-10-01T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2026-10-01T00:00:00.000Z
- Rep. Salinas, Andrea [D-OR-6] (D-OR), 2026-10-01T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2026-10-05T00:00:00.000Z
- Rep. Whitesides, George [D-CA-27] (D-CA), 2026-10-05T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2026-10-09T00:00:00.000Z
- Rep. Stansbury, Melanie A. [D-NM-1] (D-NM), 2026-10-09T00:00:00.000Z
- Rep. Rouzer, David [R-NC-7] (R-NC), 2026-10-09T00:00:00.000Z
- Rep. Pou, Nellie [D-NJ-9] (D-NJ), 2026-10-09T00:00:00.000Z
- Rep. Miller-Meeks, Mariannette [R-IA-1] (R-IA), 2026-10-09T00:00:00.000Z
- Rep. Min, Dave [D-CA-47] (D-CA), 2026-10-09T00:00:00.000Z
- Rep. Sánchez, Linda T. [D-CA-38] (D-CA), 2026-09-24T00:00:00.000Z
- Rep. Jack, Brian [R-GA-3] (R-GA), 2026-09-24T00:00:00.000Z
- Rep. Friedman, Laura [D-CA-30] (D-CA), 2026-09-24T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2026-09-24T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2026-09-24T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2026-09-24T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2026-09-24T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2026-10-15T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2026-10-15T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2026-10-15T00:00:00.000Z
- Rep. Boyle, Brendan F. [D-PA-2] (D-PA), 2026-10-15T00:00:00.000Z
- Rep. Stutzman, Marlin A. [R-IN-3] (R-IN), 2026-10-15T00:00:00.000Z
- Rep. Cisneros, Gilbert Ray [D-CA-31] (D-CA), 2026-10-15T00:00:00.000Z
- Rep. Alford, Mark [R-MO-4] (R-MO), 2026-10-15T00:00:00.000Z
- Rep. Kamlager-Dove, Sydney [D-CA-37] (D-CA), 2026-10-15T00:00:00.000Z
- Rep. Issa, Darrell [R-CA-48] (R-CA), 2026-10-15T00:00:00.000Z
- Rep. Elfreth, Sarah [D-MD-3] (D-MD), 2026-10-15T00:00:00.000Z
- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2026-10-15T00:00:00.000Z
- Rep. Waters, Maxine [D-CA-43] (D-CA), 2026-10-15T00:00:00.000Z
- Rep. Kean, Thomas H. [R-NJ-7] (R-NJ), 2026-10-15T00:00:00.000Z
- Rep. Rivas, Luz M. [D-CA-29] (D-CA), 2026-10-15T00:00:00.000Z
- Rep. Fitzgerald, Scott [R-WI-5] (R-WI), 2026-10-15T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2026-10-15T00:00:00.000Z
- Rep. Joyce, John [R-PA-13] (R-PA), 2026-10-15T00:00:00.000Z
- Rep. Deluzio, Christopher R. [D-PA-17] (D-PA), 2026-10-15T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2026-10-15T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2026-10-29T00:00:00.000Z
- Rep. Aguilar, Pete [D-CA-33] (D-CA), 2026-10-29T00:00:00.000Z
- Rep. Lynch, Stephen F. [D-MA-8] (D-MA), 2026-10-15T00:00:00.000Z
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2026-10-29T00:00:00.000Z
- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2026-10-29T00:00:00.000Z
- Rep. Wagner, Ann [R-MO-2] (R-MO), 2026-10-22T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2026-10-22T00:00:00.000Z
- Rep. Reschenthaler, Guy [R-PA-14] (R-PA), 2026-10-22T00:00:00.000Z
- Rep. Budzinski, Nikki [D-IL-13] (D-IL), 2026-10-22T00:00:00.000Z
- Rep. Goldman, Craig A. [R-TX-12] (R-TX), 2026-10-22T00:00:00.000Z
- Rep. Krishnamoorthi, Raja [D-IL-8] (D-IL), 2026-10-22T00:00:00.000Z

## Provisions PRIA read

- New U.S. film and TV tax credit: benefit, high. This bill would create a new American film and television production tax credit. The credit would equal an applicable percentage times qualified compensation. The baseline percentage would be 20 percent and certain tests would add +5 percentage points, but the credit could not exceed 30 percent. Th…
- Rules for post-production and visual effects jobs: benefit, high. This bill would create special rules so post-production and visual-effects work done in the United States can qualify. Only U.S.-performed traditional post-production or visual-effects pay would count for those projects. A post-production project must incur at least 75% of traditional post costs in…
- Reduce tax basis when credit claimed: cost, high. This bill would require a dollar-for-dollar reduction in the tax basis of property tied to any production for which you claim the credit. That reduction would lower future depreciation deductions and could raise future taxable gains when assets are sold.
- IRS rules, reporting, and records: cost, low. The bill would require the Treasury Secretary to issue rules and guidance to run the credit. The IRS would be able to require reporting on principal photography dates and locations and on qualified compensation. The IRS would set rules to substantiate indirect payments and to determine who owns the…
- Which productions and pay qualify: mixed, high. This bill would set who and what can claim the credit. A qualified production would be a feature film, TV pilot, or TV season costing more than $1,000,000, finished in the tax year, with at least 75% of principal photography days in the United States. The bill would exclude talk shows, news, live s…

## Related bills

- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act

## Sources
- [119-hr-10582 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10582)

## Related
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act](https://policyrisk.com/legislation/119-hr-1993)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10582 (as of 2026-10-31).