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Motion Picture, Television, and Entertainment Revitalization Act
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
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0d open
vs 5,674 other S bills in the 119th — cohort avg 32d
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.
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Filing registrants (15)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2026 · third_quarter · Taxation/Internal Revenue Code
- Carried Interest Fairness Act - HR 10582/S.5552 - Film Tax Credit Bill - H.R. 4840 - The CREATE Act - H.R.7115 - Jumpstart Savings Act - H.R.5475/S.4310 - No Tax on Overtime for All Workers Act
Client expense: $464,468 · Firm income: Not reported
Government targets: SENATE, Treasury, Dept of
2026 · third_quarter · Copyright/Patent/Trademark
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.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Copyright/Patent/Trademark
Copyright reform. Digital replica legislation. Competition issues in the media 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.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Copyright/Patent/Trademark
Performance rights information transparency. Perfomance rights licensing. Artificial intelligence and copyright 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.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Communications/Broadcasting/Radio/TV
Streaming piracy devices and application International censorship issues Illicit streaming devices Kids Online Safety Act Children and Teens Online Privacy Protection Act House NDAA S. 4784, Senate NDAA Universal Service Fund Streaming (vMVPD) marketplace Kids Online Safety & Privacy Act Online age verification H.R. 7757, KIDS Act S. 4407, CHATBOT Act S. 4349, Parents Over Platforms Act S. 4855, Safe Kids 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 2026
Client expense: $610,000 · Firm income: Not reported
| Republican |
| OH |
| John Cornyn | Republican | TX |
| Mark R. Warner | Democratic | VA |
| Raphael G. Warnock | Democratic | GA |
| Steve Daines | Republican | MT |
| Tim Sheehy | Republican | MT |
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · third_quarter · Economics/Economic Development
Economic impact of film industry production Federal tax incentive H.R. 10582/ S. 5552, Motion Picture Television and Entertainment Revitalization Act
Client expense: $610,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · third_quarter · Computer Industry
Streaming piracy; Illicit streaming devices Role of content and copyright in digital trade Platform Accountability Privacy Kids Online Safety Act Children and Teens Online Privacy Protection Act Artificial Intelligence Name-Image-Likeness and digital replicas H.R. 4591 NO FAKES Act of 2026 COPIED Act Kids Online Safety & Privacy Act Online age verification CLEAR Act H.R. 7757, KIDS Act H.R. 3149/S. 1586 App Store Accountability H.R. 6333/S. 4349 Parents over Platforms Act S. 3062, GUARD Act S. 4407, CHATBOT Act S. 4855, Safe Kids 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 2026 S. 4349, Parents Over Platforms Act
Client expense: $610,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · third_quarter · Taxation/Internal Revenue Code
Corporate and international tax reform; Federal Film Labor Credit FDII & GILTI Tax Provisions Sec. 181, Federal Film and Television 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
Client expense: $610,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · third_quarter · Copyright/Patent/Trademark
Copyright Office appropriations and modernization; Copyright policy; Illicit streaming devices; Platform Accountability; Felony Streaming; Digital Millennium Copyright Act; Copyright 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
Client expense: $610,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · third_quarter · Taxation/Internal Revenue Code
Corporate and international tax reform Section 181 Federal production incentive HR 10582, S 5552, MPTER Act
Client expense: $940,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · third_quarter · Taxation/Internal Revenue Code
Corporate and Production Tax Issues; H.R. 10582 Motion Picture, Television, and Entertainment Revitalization Act S. 5552 Motion Picture, Television, and Entertainment Revitalization Act
Client expense: $930,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2026 · third_quarter · Taxation/Internal Revenue Code
Tax Issues related to film industry, including H.R.10582 and S.5552 - Motion Picture, Television, and Entertainment Revitalization Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · third_quarter · Taxation/Internal Revenue Code
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.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Tax incentives for domestic film and television production S. 5552/H.R.10582 Motion Picture, Television, and Entertainment Revitalization Act
Client expense: Not reported · Firm income: $370,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Tax credits for filming tv and movies in the US. S. 5552, HR 10582
Client expense: Not reported · Firm income: $45,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Arts/Entertainment
General 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
Client expense: Not reported · Firm income: $45,000
Government targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
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 incentivize film and television production within the United States and keep production jobs from moving overseas.
Client expense: $430,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
- Tax issues affecting IFTA members (producers and distributors), Section 181 of the Internal Revenue Code, and 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
Client expense: Not reported · Firm income: $10,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Tax 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.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
- 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 incentives in Title VII of H.R. 1, the One Big, Beautiful Bill Act (budget reconciliation bill, P.L. 119-21)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
- 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 incentives in Title VII of H.R. 1, the One Big, Beautiful Bill Act (budget reconciliation bill, P.L. 119-21)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Issues related to Federal income tax paid by movie studios. S.5552 and H.R.10582, Motion Picture, Television and Entertainment Revitalization Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
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 (CREATE) Act; Support for H.R. 721 / S.1121, Performing Artist Tax Parity Act; Support for H.R. 2671 / S. 1286, Tax Fairness for Workers Act
Client expense: $135,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
General discussions 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 extending and enhancing the existing Section 181 tax deduction for film and television production
Client expense: $100,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE