Tim Scott (R-SC)
Motion Picture, Television, and Entertainment Revitalization Act
A Republican bill with 7 Democratic cosponsors · See all 13 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill creates a tax credit for American film and television productions to support the entertainment industry within the United States. To qualify, productions must cost more than one million dollars and have a large portion of their principal photography filmed domestically. Certain types of projects, such as talk shows, news, live sports, and social media videos, are excluded from receiving the credit. The base credit percentage can be increased if the work is done in rural opportunity zones, disaster areas, or by independent producers. Additionally, the bill provides specific rules to include visual effects and post-production work performed in the United States.
Yes· 3 of 7
- Scored +6
Is this likely to create jobs?
By offering tax incentives for domestic film and television productions, the bill encourages hiring and job growth in the entertainment sector.
- Scored +5
Does this cut taxes for small businesses?
The bill provides a tax credit for independent and small-scale domestic film and television producers.
- Scored +5
Would business owners be better off under this?
The bill provides tax credits that directly benefit film and television production business owners.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Support for Rural Areas and Disaster Zones: Under Section 2(a) (adding Section 45BB(d)(2)), productions that spend at least 30 percent of their principal photography days in a rural qualified opportunity zone or a federally declared disaster area receive an increased tax credit. This encourages investments and jobs in communities that may need economic help.
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Benefits for Independent Producers: Under Section 2(a) (adding Section 45BB(d)(3)), independent producers receive an increased tax credit percentage. This helps smaller, non-corporate production companies compete in the entertainment market.
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Encouraging Domestic Visual Effects and Post-Production: Under Section 2(a) (adding Section 45BB(e) and (f)), visual effects productions and traditional post-production projects performed in the United States can qualify for the credit and receive bonus percentages if located in rural opportunity zones or disaster areas. This supports domestic technical workers and editors.
Potential Negative Impacts for People
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Exclusion of Certain Media Types: Under Section 2(a) (adding Section 45BB(b)(2)), productions like talk shows, news programs, live sporting events, and content made for social media platforms or blogs are completely excluded from the tax credit. Creators and workers in these specific fields will not receive the tax benefits provided to traditional film and television makers.
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Reduction in Property Basis: Under Section 2(a) (adding Section 45BB(g)(4)), the tax basis of a qualified film or television production must be reduced by the exact amount of the credit determined. This means taxpayers or companies claiming the credit must adjust their property accounting values downward.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Is this likely to create jobs? — By offering tax incentives for domestic film and television productions, the bill encourages hiring and job growth in the entertainment sector. Does this cut taxes for small businesses? — The bill provides a tax credit for independent and small-scale domestic film and television producers. Does this make it easier to run a small business? — Independent producers receive an increased tax credit percentage, helping smaller production companies compete. Is this likely to grow the economy? — The tax credit incentivizes investments in the domestic entertainment industry, particularly benefiting rural areas and disaster zones.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill provides tax credits that directly benefit film and television production business owners. Would people in rural areas be better off under this? — Bonus tax credits for productions in rural qualified opportunity zones encourage economic investment in rural communities.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — Productions filming in rural qualified opportunity zones or disaster areas are eligible for an increased tax credit percentage.
- 11/12/2026
- 2 Cosponsors added.
- 11/10/2026
- 2 Cosponsors added.
- 9/28/2026
- 6 Cosponsors added.
- 9/24/2026
- Read twice and referred to the Committee on Finance.
- 3 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
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