# US lawmakers introduce 20% federal film and TV tax credit

- URL: https://talkfuse.com/story/lawmakers-introduce-bill-for-20-federal-film-tv-incentive-read-the-bill/
- Published: 2026-09-25T01:43:03+00:00
- Updated: 2026-09-25T07:50:37+00:00
- Original publisher: Deadline
- Original article: https://deadline.com/2026/09/federal-film-incentive-bill-introduced-1237112724/
- Topics: Americas, Art, Culture, Entertainment, Film, TV, World

## Key points

- Bipartisan lawmakers introduce 20% federal film and television production tax credit bill
- Credit requires $1 million minimum cost and 75% US-based production
- Supporters aim for passage during year-end lame-duck session

## Summary

A bipartisan group of US lawmakers has introduced legislation to create a 20% federal tax credit for film and television production, the first such federal incentive of its kind. The Motion Picture, Television, and Entertainment Revitalization Act aims to reverse the exodus of productions to overseas locations by helping the United States compete with foreign tax incentives, a goal that gained significant momentum following President Donald Trump's recent endorsement.

The credit applies to film and television productions with costs exceeding $1 million, provided that at least 75% of production takes place in the US, and excludes news, live sports, talk shows, advertising and similar content. Additional incentive uplifts of 5% are offered for productions in opportunity zones or rural disaster areas, whilst credits may be transferred between taxpayers and combined with existing state incentives. Sponsors from both parties hope to pass the bill during the year-end lame-duck congressional session by attaching it to a major funding bill, though some opposition exists and parliamentary schedules present challenges.

## Coverage

- [Deadline: US lawmakers introduce 20% federal film and TV tax credit](https://deadline.com/2026/09/federal-film-incentive-bill-introduced-1237112724/)
- [Variety: Backers of U.S. Film Incentive See Window to Pass Bill This Year](https://variety.com/2026/film/news/film-incentive-window-pass-supporters-1236875089/)
- [Deadline: Reality Producers Rejoice As Federal Film & TV Incentive Bill Includes Unscripted Series](https://deadline.com/2026/09/federal-film-tv-incentive-bill-unscripted-tv-series-1237113304/)

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Summarised by TalkFuse (https://talkfuse.com/). Quote the original publisher for the reporting and link this page for the summary and discussion.