# 119-hr-4787: To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction.

119-hr-4787, To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction., is a 119th Congress bill sponsored by Rep. Chu, Judy [D-CA-28] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-05-24).

- Canonical: https://policyrisk.com/legislation/119-hr-4787
- As of: 2026-05-24
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4787
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction.
- Status: introduced
- Introduced: 2025-07-29
- Sponsor: Rep. Chu, Judy [D-CA-28] (D-CA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-24

## Summary

**Extends and raises caps for the Section 181 film and TV production tax deduction.** This bill would keep the special tax deduction for film, television, and live theatrical production costs in place and increase the dollar limits that determine how much of a production's costs qualify.

## Provisions PRIA read

- Higher tax deduction for film, TV, theater: benefit, high. This bill would extend the film, TV, and live theater production deduction through December 31, 2030. Producers of qualified projects that start after enactment would be able to deduct up to $30,000,000 of qualified costs. In certain designated areas under existing law, the cap would be $40,000,000…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7481: Department of Homeland Security Appropriations Act, 2026

## Sources
- [119-hr-4787 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4787)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [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)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4787 (as of 2026-05-24).