# 119-hr-4514: Local Journalism Sustainability Act

119-hr-4514, Local Journalism Sustainability Act, is a 119th Congress bill sponsored by Rep. Mannion, John W. [D-NY-22] (D-NY); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-4514
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4514
- Congress: 119
- Title: Local Journalism Sustainability Act
- Status: introduced
- Introduced: 2025-07-17
- Sponsor: Rep. Mannion, John W. [D-NY-22] (D-NY)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**New tax credits to shore up local journalism.** This bill would create three temporary tax incentives: a subscription credit for individuals, a payroll credit for local news journalists, and an advertising credit for small businesses. - Individuals: A subscription credit would cover most of the cost of local newspaper subscriptions, paying 80% in the first year and 50% in later years, capped at $250 per year. - Local publishers and journalists: A payroll credit would offset a share of wages for qualifying local news journalists, with 50% coverage for the first four quarters and 30% thereafter, and a per-employee per-quarter wage cap of $12,500. - Small businesses and advertisers: Eligible small businesses (fewer than 50 full-time employees) could claim a local media advertising credit covering 80% in year one and 50% later, with annual caps of $5,000 for the first year and $2,500 thereafter. All three incentives are limited to a five-year window and target publications that produce original local news and meet employee-size and residency rules.

## Provisions PRIA read

- Tax credit for local news subscriptions: benefit, high. If enacted, you would be able to claim a nonrefundable tax credit for subscriptions to qualifying local newspapers. It would cover 80% in the first year and 50% in later years, up to $250 per year. The paper would need to focus on original local news, serve your community, employ a local journalist…
- Payroll credit for local journalist wages: benefit, high. If enacted, eligible local newspaper publishers could claim a refundable payroll tax credit for wages paid to local news journalists. The credit would be 50% of qualifying wages for each of the first four quarters, then 30% after, with up to $12,500 in wages counted per employee per quarter. Excess…
- Small business credit for local ads: benefit, high. If enacted, small businesses could get a tax credit for ads in local newspapers and on local radio or TV. The credit would be 80% of qualified ad spend in the first year (up to $5,000) and 50% in later years (up to $2,500). Your business would need to average fewer than 50 full‑time employees, and…
- Keeps Social Security funding whole: benefit, high. If enacted, the government would transfer money from the general fund to Social Security’s retirement and disability trust funds to offset payroll tax credits for publishers. Transfers would match the lost revenue and be timed to mimic normal flows. This aims to keep Social Security funding the sam…

## Related bills

- 119-hr-6900: American Affordability Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7481: Department of Homeland Security Appropriations Act, 2026
- 119-hr-7973: Momnibus Act
- 119-hr-5356: National Infrastructure Bank Act of 2025
- 119-hr-2913: Ukraine Support Act

## Sources
- [119-hr-4514 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4514)

## Related
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7481: Department of Homeland Security Appropriations Act, 2026](https://policyrisk.com/legislation/119-hr-7481)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-5356: National Infrastructure Bank Act of 2025](https://policyrisk.com/legislation/119-hr-5356)
- [119-hr-2913: Ukraine Support Act](https://policyrisk.com/legislation/119-hr-2913)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4514 (as of 2026-04-21).