119th Congress · introduced in the Senate · Sep 24, 2026
Motion Picture, Television, and Entertainment Revitalization Act
Official title from Congress.gov
Latest action (Sep 24, 2026): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Sep 24, 2026)
Motion Picture, Television, and Entertainment Revitalization Act
This bill establishes a federal business tax credit for a percentage of the compensation paid for services performed in the United States related to a qualified film or television production. (Conditions and exceptions apply.)
The bill defines a qualified film or television production as any production that is
• a feature film, television pilot, or television season;
• produced in the ordinary course of business for commercial purposes;
• capitalized;
• completed during the tax year with more than $1 million in total costs; and
• filmed in the United States for 75% of the photography days.
Under the bill, various types of programming are not a qualified film or television production, including news programs, live sporting events, and programming intended primarily for social media platforms.
The amount of the tax credit is 20% (base tax credit percentage) of the compensation paid for services performed in the United States related to a qualified film or television production. The base tax credit percentage increases by increments of 5% (up to a maximum tax credit percentage of 30%) if
• at least 30% of the production is filmed in a federally declared disaster area or rural qualified opportunity zone,
• the production is independently produced, or
• the production meets certain multi-state or increased domestic production requirements.
Special rules apply to animations, visual effects productions, and post-production activities.
Finally, the tax credit may be transferred to an unrelated third party in exchange for cash.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
22 citations.
INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES · lobbying firm or registrant: RADIUS ADVOCACY, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Copyright/Patent/Trademark
$40,000
Paid to lobbying firm
Copyright issues. Internet platform responsibility. Issues related to artificial intelligence. Competition issues in the media industry. H.R.10582/S.5552 - Motion Picture, Television, and Entertainment Revitalization Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIRECTORS GUILD OF AMERICA · lobbying firm or registrant: RADIUS ADVOCACY, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Copyright/Patent/Trademark
$30,000
Paid to lobbying firm
…edia industry. Issues related to artificial intelligence. Legislation protecting directors rights of integrity and attribution in the AI context. H.R.H.R.10582/S.5552 - Motion Picture, Television, and Entertainment Revitalization Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress.
CAPITOL DOME ADVOCACY OBO AMERICAN SOCIETY OF COMPOSERS, AUTHORS, AND PUBLISHERS · lobbying firm or registrant: RADIUS ADVOCACY, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Copyright/Patent/Trademark
$30,000
Paid to lobbying firm
…pyright issues. Artificial intelligence transparency. Performance rights organization licensing issues. H.R.1927/S.114 - CLEAR Act of 2025. S.2455 - TRAIN Act. S.5552/H.R.10582 - Motion Picture, Television, and Entertainment Revitalization Act. S.1367/H.R.2794 - NO FAKES Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$610,000
Spent on own lobbying
…n Incentive Federal production incentive H.R. 1, One Big Beautiful Bill H.R.4840/S.2530, CREATE Act H.R.721/S.1121, Performing Artist Tax Parity Act H.R. 10582/S. 5552, Motion Picture Television and Entertainment Revitalization Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Communications/Broadcasting/Radio/TV
$610,000
Spent on own lobbying
…ct S. 5090, Digital Age Assurance Act S. 737, Screen ACT S. 1586, App Store Accountability Act H.R. 10364, American Copyright Protection Act of 2026 H.R. 10582/S. 5552, Motion Picture Television and Entertainment Revitalization Act H.R. 10204, Legislative Branch Agencies Clarification Act H.R. 10575/S. 5529, DEFEND IP Act of…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Computer Industry
$610,000
Spent on own lobbying
…Act S. 5090, Digital Age Assurance Act S 737, Screen Act S. 1586, App Store Accountability Act H.R. 10364, American Copyright Protection Act of 2026 H.R. 10582/S. 5552, Motion Picture Television and Entertainment Revitalization Act H.R. 10204, Legislative Branch Agencies Clarification Act H.R. 10575/S. 5529, DEFEND IP Act of…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Copyright/Patent/Trademark
$610,000
Spent on own lobbying
…right enforcement; Artificial Intelligence; Digital replicas S. 5529/H.R. 10575, DEFEND IP Act H.R. 10364, American Copyright Protection Act of 2026 H.R. 10582/S. 5552, Motion Picture Television and Entertainment Revitalization Act H.R. 10204, Legislative Branch Agencies Clarification Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Economics/Economic Development
$610,000
Spent on own lobbying
Economic impact of film industry production Federal tax incentive H.R. 10582/ S. 5552, Motion Picture Television and Entertainment Revitalization Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DISNEY WORLDWIDE SERVICES INC · lobbying firm or registrant: DISNEY WORLDWIDE SERVICES, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$930,000
Spent on own lobbying
Corporate and Production Tax Issues; H.R. 10582 Motion Picture, Television, and Entertainment Revitalization Act S. 5552 Motion Picture, Television, and Entertainment Revitalization Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION · lobbying firm or registrant: CAPITOL TAX PARTNERS, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Tax Issues related to film industry, including H.R.10582 and S.5552 - Motion Picture, Television, and Entertainment Revitalization Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAG-AFTRA · lobbying firm or registrant: PLATINUM ADVISORS DC, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Support modifying tax deductions for expenses of performing artists to consider inflation. Support H.R. 721 - Performing Artist Tax Parity Act. Support S.5552/H.R. 10582 - film tax incentives.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PARAMOUNT SKYDANCE CORPORATION · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$370,000
Paid to lobbying firm
Tax incentives for domestic film and television production S. 5552/H.R.10582 Motion Picture, Television, and Entertainment Revitalization Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WRITERS GUILD OF AMERICA WEST · lobbying firm or registrant: CUNEO GILBERT & LADUCA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Arts/Entertainment
$45,000
Paid to lobbying firm
…eneral issues related to the writing of film and tv. Issues related to improper use of AI in the film and tv industry. Federal tax credit for filming in the US S. 5552
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
WRITERS GUILD OF AMERICA WEST · lobbying firm or registrant: CUNEO GILBERT & LADUCA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$45,000
Paid to lobbying firm
Tax credits for filming tv and movies in the US. S. 5552, HR 10582
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
LABORERS' INTERNATIONAL UNION OF NORTH AMERICA · lobbying firm or registrant: LABORERS' INTERNATIONAL UNION OF NORTH AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$430,000
Spent on own lobbying
H.R. 10582/S. 5552 - The Motion Picture, Television, and Entertainment Revitalization Act (MPTERA). LIUNA supports this bill to establish a federal business tax credit to incenti…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT FILM & TELEVISION ALLIANCE · lobbying firm or registrant: COGENT STRATEGIES LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
…federal tax incentive proposals - H.R. 4840, CREATE Act - S. 2530, CREATE Act - H.R. 10582, Motion Picture, Television, and Entertainment Revitalization Act - S. 5552, Motion Picture, Television, and Entertainment Revitalization Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
THE INTERNET & TELEVISION ASSN (FORMERLY NTL CABLE & TELECOMMUNICATIONS ASSN) · lobbying firm or registrant: WILLIAMS AND JENSEN, PLLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…ax issues affecting multichannel television companies, including R&D, interest deductibility and expensing of capital investments; implementation of PL 119-21. S. 5552 and H.R. 10582, to provide tax incentives for certain motion picture and TV productions.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
IATSE (INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES, ET AL.) · lobbying firm or registrant: ERNST & YOUNG LLP (WASHINGTON COUNCIL ERNST & YOUNG)
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
- H.R. 10582 and S. 5552, the Motion Picture, Television, and Entertainment Revitalization Act (film and TV production tax credit legislation) - Domestic film and television tax incent…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIRECTORS GUILD OF AMERICA, INC. · lobbying firm or registrant: ERNST & YOUNG LLP (WASHINGTON COUNCIL ERNST & YOUNG)
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
- H.R. 10582 and S. 5552, the Motion Picture, Television, and Entertainment Revitalization Act (film and TV production tax credit legislation) - Domestic film and television tax incent…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PARAMOUNT GLOBAL · lobbying firm or registrant: CAPITOL TAX PARTNERS, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to Federal income tax paid by movie studios. S.5552 and H.R.10582, Motion Picture, Television and Entertainment Revitalization Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES · lobbying firm or registrant: INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 15, 2026 · issue area: Taxation/Internal Revenue Code
$135,000
Spent on own lobbying
Support for H.R.10582 / S.5552, Motion Picture, Television, and Entertainment Revitalization Act; Support for H.R. 4840 / S. 2530, Creative Relief and Expensing for Artistic Entertainment (C…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIRECTORS GUILD OF AMERICA, INC. · lobbying firm or registrant: DIRECTORS GUILD OF AMERICA, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 9, 2026 · issue area: Taxation/Internal Revenue Code
$100,000
Spent on own lobbying
…scussions related to incentivizing domestic film and television production, including creating a federal film and television tax incentive program H.R. 10582 & S. 5552; MPTERA; provisions related to the creation of a federal film and television tax incentive program. H.R. 4840 & S. 2530; CREATE ACT; provisions related to exte…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing