# 119-s-5552: Motion Picture, Television, and Entertainment Revitalization Act

119-s-5552, Motion Picture, Television, and Entertainment Revitalization Act, is a 119th Congress bill sponsored by Sen. Scott, Tim [R-SC] (R-SC); status introduced; PRIA reads it as touching household money (as of 2026-10-18).

- Canonical: https://policyrisk.com/legislation/119-s-5552
- As of: 2026-10-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5552
- Congress: 119
- Title: Motion Picture, Television, and Entertainment Revitalization Act
- Status: introduced
- Introduced: 2026-09-24
- Sponsor: Sen. Scott, Tim [R-SC] (R-SC)
- Cosponsors: 9
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-18

## Summary

**Creates a federal tax credit to encourage film and TV production and U.S. payroll spending.** This bill would establish the American film and television production credit as a refundable or nonrefundable business credit based on qualified U.S. compensation and made transferable under existing rules. - Studios and producers would be able to claim a credit tied to qualified U.S. wages for each production. The credit’s base rate starts at 20% and a start‑year schedule can raise it up to 50%. - VFX shops and post‑production firms that incur most of their costs in the U.S. could qualify and may earn an extra 5 percentage points when at least 30% of qualified compensation is for eligible VFX or when other project tests are met. - Independent producers, shoots in rural Opportunity Zones, and certain disaster‑area productions can get additional 5‑point boosts. Productions must generally have 75% of principal photography days in the United States to qualify.

## Cosponsors (9)

- Sen. Daines, Steve [R-MT] (R-MT), 2026-09-28T00:00:00.000Z
- Sen. Moreno, Bernie [R-OH] (R-OH), 2026-09-28T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2026-09-28T00:00:00.000Z
- Sen. Padilla, Alex [D-CA] (D-CA), 2026-09-28T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2026-09-28T00:00:00.000Z
- Sen. Kim, Andy [D-NJ] (D-NJ), 2026-09-28T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2026-09-24T00:00:00.000Z
- Sen. Cornyn, John [R-TX] (R-TX), 2026-09-24T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2026-09-24T00:00:00.000Z

## Provisions PRIA read

- New tax credit for U.S. productions: mixed, high. If enacted, the bill would create a new American film and television production tax credit. The credit would equal an applicable percentage times qualified U.S. compensation, with a 20% base rate and possible 5‑percentage‑point bonus increases for things like rural Opportunity Zones, disaster areas…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-1032: Major Richard Star Act
- 119-s-1547: America the Beautiful Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-5552 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5552)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-1032: Major Richard Star Act](https://policyrisk.com/legislation/119-s-1032)
- [119-s-1547: America the Beautiful Act](https://policyrisk.com/legislation/119-s-1547)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5552 (as of 2026-10-18).