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119-hr-3844119th CongressWALLET

Texas is the New Hollywood Act of 2025

Sponsored By: Representative Gonzales, Tony [R-TX-23]

Introduced

Summary

This bill would extend 100% bonus depreciation for qualifying film and television productions and tie the tax break to minimum in‑state spending. It creates special rules for what counts as a qualifying production and applies to property placed in service after 2025.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

100% expensing for film and TV producers

This bill would let qualifying film or TV productions expense 100% of property costs in the year it is placed in service. It would apply to property placed in service after December 31, 2025 and before January 1, 2036. Productions must be for commercial, educational, or instructional use and would otherwise qualify under section 181. They must spend at least $100,000 in one state for educational or digital interactive media. Other film or TV productions must spend at least $500,000 in one state. A related deadline would shift to January 1, 2035, and other listed bill conditions would apply.

Sponsors & CoSponsors

Sponsor

Gonzales, Tony [R-TX-23]

TX • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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