Federal Updates

The Federal Film Incentive

The Motion Picture, Television, and Entertainment Revitalization Act (H.R. 10582 / S. 5552) would create Section 45BB, the American Film and Television Production Credit: a 20 to 30 percent federal tax credit on U.S. production wages. Here is where it stands, who is on board, and what it would mean for America.

Who's On Board

Capitol Hill Report Card

Every member of Congress, and where they stand. 10 senators (5 D, 5 R) and 48 House members (24 D, 24 R) have signed on. Members in gray have not, yet. If yours is gray, that is your cue.

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States with at least one member on the bill are in navy. 25 states so far.

The Gap

65 countries have a national incentive. The U.S. has none.

65

countries offer a national production incentive

39

U.S. states run their own programs

0

U.S. national incentives

121 production incentive programs now operate worldwide, up 40 percent since 2017, and other markets stack national and regional credits. U.S. states compete on their own. Source: Olsberg SPI, September 2026.

The Stakes

Without a federal incentive, the U.S. share keeps falling

Assumed U.S. share of global production spend, 2026 to 2035. With a federal incentive, film and TV recover to 65 percent, the U.S. share of feature films surveyed in 2015. Without one, both keep sliding.

0%20%40%60%65%: U.S. share of feature films surveyed in 2015202620272028202920302031203220332034203534%42%
Feature film Television With a federal incentive Without one

With a federal incentive, film and TV rise to 65 percent (film by 2030, TV by 2032). Without one, TV falls to 29 percent and film to 25 percent. Source: Olsberg SPI for the MPA, Economic Impact of a Proposed US Federal Production Incentive (Sept. 2026), using ProdPro data.

The Impact

What a federal incentive would mean for America

Projected additional impact of the credit, 2027 to 2035.

143,500

full-time equivalent jobs a year, on average

$249.1B

in added economic value (GVA)

$133.1B

in added wages and labor income

$125.3B

in additional U.S. production spending

By 2035, an additional $22.1 billion in production spending every year. For context, the industry already generates about $33 billion a year in federal and state tax revenue.

Source: Olsberg SPI for the MPA, Economic Impact of a Proposed US Federal Production Incentive (Sept. 2026).

How It Works

The bill at a glance: Section 45BB

The American Film and Television Production Credit, a federal tax credit on U.S. production wages.

30% maximum

+5
+5
20%base credit

Four 5-point uplifts

+5 Rural or disaster area

At least 30 percent of filming days in a rural Opportunity Zone, or in a federal disaster area within five years of the declaration.

+5 Independent producer

The producer is not publicly traded or majority-owned by a public company.

+5 Multi-state producer

Filmed most of a production in each of 10 or more states, with $10 million or more in qualified pay in each.

+5 Domestic growth

The producer grows its number of U.S. productions relative to its recent productions abroad.

  • Labor-based Paid on U.S. wages
  • Transferable Can be sold for cash
  • Uncapped No annual program cap
  • Starts 2027 Filming after Dec. 31, 2026

Bill Details

Who qualifies, and what the credit pays on

Eligibility rules for the federal credit as introduced, and the official documents to go deeper.

What qualifies

  • Feature films, TV pilots, and TV seasons (four or more episodes)
  • Total production cost over $1 million
  • At least 75 percent of principal photography days in the U.S.
  • Animation: animation work and voice recording count as photography

What the credit pays on

  • Wages for work performed in the U.S., to employees or contractors
  • Above and below the line: cast, directors, producers, writers, and crew
  • Pre-production through post, including editors and VFX
  • Not included: residuals and participations

What's excluded

  • News, live sports, and talk, game, or award shows
  • Daytime dramas and content made mainly for social media
  • Commercials and brand campaigns
  • Corporate, industrial, and fundraising video

Post-production and VFX path: productions filmed mostly abroad can still claim up to 25 percent on U.S. post-production or VFX wages, if at least 75 percent of that work's cost is incurred in the U.S.

Read the bill for yourself. Official documents from the Office of Sen. Adam Schiff:

The One-Pager ↗Full Bill Text ↗Section-by-Section ↗

Take the case with you.

A print-ready one-pager with The Gap, The Stakes, The Impact, and the Bill at a Glance, plus QR codes to the official bill documents.

Download the One-Pager

The Tracker

Federal legislation we follow

The bills and policy actions that affect film and television production in the United States.

Bill / ActionStatusKey SponsorsFilmUSA PositionLast Updated
The Motion Picture, Television and Entertainment Revitalization Act (H.R. 10582 / S. 5552)
The federal production incentive: Section 45BB, a 20 to 30 percent credit on U.S. production wages. Endorsed by President Trump.		Introduced Sept. 24Sen. Tim Scott (R-SC); Rep. Nathaniel Moran (R-TX). 10 senators and 48 House members on the bill.Member of the U.S. Film and Television Production CoalitionOctober 2026
CREATE Act (H.R. 4840)
Creative Relief and Expensing for Artistic Entertainment Act: reinstates and expands Section 181, which expired Dec 31, 2025		IntroducedRep. Judy Chu (D-CA), Rep. Nicole Malliotakis (R-NY); Senate companion: Sen. Raphael Warnock (D-GA), Sen. Marsha Blackburn (R-TN)Support reinstatement & modernizationSeptember 2026
National Film & Television Office
Proposed federal coordinating office at the Department of Commerce		Proposal—Lead advocate—

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