What a federal film and TV tax credit could mean for U.S. production

Production incentives work. Canada, the U.K., Ireland, Australia, and many other countries have built thriving film and TV industries with national production credits, and Cinapse is proud to support productions and crews in every one of them. The U.S. is one of the few major production markets without a national incentive. A bipartisan bill in Congress would create one, and Cinapse supports it.

Why a federal incentive matters.

Where a production shoots comes down to many things: the story, the talent, the locations, and the budget. Incentives are a big part of that last one. Today, U.S. productions can rely only on state programs, many of which are capped, while productions in many other countries can draw on national ones.

An October 2026 Ernst & Young study commissioned by SAG-AFTRA, the DGA, the WGA, and IATSE tracked where productions spent their budgets from 1999 to 2024. Over that time, the U.S. share of film production spending went from 74% to 42%, and the share of television spending went from 94% to 64%. A federal credit would give American crews a more even footing.

What the bill would do.

The Motion Picture, Television, and Entertainment Revitalization Act (H.R. 10582 / S. 5552) was introduced on September 24, 2026. Sens. Tim Scott and Adam Schiff lead it in the Senate, and Reps. Nathaniel Moran and Linda Sánchez lead it in the House, with studios, independents, and unions all backing it. As proposed, it would:

• Create a 20% federal tax credit on U.S. cast and crew labor for film and TV. A production that spends $500,000 on U.S. wages would take $100,000 off its taxes.
• Add bonuses, up to a 30% total, for independent productions, shooting in rural areas, growing domestic production, and spending across many states.
• Apply to feature films, pilots, and TV seasons over $1M that shoot at least 75% of their principal photography days in the U.S. TV seasons need at least four episodes.
• Give post-production and visual effects their own path: a production that shoots abroad could still earn the credit by doing 75% of its VFX or post work in the U.S.
• Stack on top of state incentives, including in states whose own programs have hit their cap, and let productions sell the credit if they can't use it themselves.
• Cover productions that begin in tax years after December 31, 2026.

The MPA estimates a federal incentive could double U.S. production spending by 2032 and create more than 143,000 jobs.

Hear it from the MPA.

Josh Rogin, Senior Vice President of Federal Government Affairs at the Motion Picture Association, joined Wrapbook co-founder Cameron Woodward on the On Production podcast to walk through the bill: how the bonus credits work, how it fits with programs in states like Georgia, Texas, and Louisiana, and what it could mean for crews and small vendors. Listen to the episode, or read Wrapbook's summary, The Federal Production Tax Credit, Explained.

Why we support it.

Cinapse is built for the people who schedule productions, wherever they shoot. We work with crews across North America, Europe, and beyond, and we've seen how a strong national incentive helps a local industry grow. American crews deserve that same support. As Josh puts it, the credit is a jobs bill: it means steadier work for ADs, UPMs, line producers, grips, coordinators, accountants, and the local businesses that serve a production every day it's in town.

Every shoot day counts.

The bill's 75% test is measured in principal photography days, which makes it a scheduling question as much as a tax one. Productions already plan around incentive rules like this in many countries. If the bill passes, ADs, UPMs, and line producers on U.S. shows will need to know where every day of the schedule lands. That's information you already track on the stripboard, and we'll share more on how Cinapse can help as the bill moves forward.

U.S. citizen? Make a 60-second call.

If you're a U.S. citizen, your own Representative and Senators want to hear from you. Offices pay the most attention to their own constituents, especially ones who work in the industry. Here's how:

1. Find your lawmakers. Look up your U.S. Representative and your two Senators.
2. Call their office. Use the number on their site, or call the U.S. Capitol switchboard at (202) 224-3121 and ask to be connected.
3. Use this script, and make it yours. A sentence about your own work lands better than a form letter. You'll usually speak with a staffer or leave a voicemail. Both count.

"Hi, my name is [your name] and I'm a constituent from [city, ZIP]. I work in film and TV production as a [your role]. [One sentence about how production work affects you and your community.] Since 1999, the U.S. share of film production spending has gone from 74% to 42%, and television from 94% to 64%. I'm asking [Representative / Senator name] to cosponsor and vote for H.R. 10582 / S. 5552, the Motion Picture, Television, and Entertainment Revitalization Act. We need this incentive to stay competitive and to keep one of America's greatest industries strong and based in the U.S. Thank you."

If your lawmaker already supports the bill, call to thank them. Prefer to write? Send the same message through the contact form on their website, or find letter templates at usfilmandtv.org. And if you have friends in the business in other states, ask them to call their own members.

Where it stands.

The bill has been referred to the House Ways and Means Committee and the Senate Finance Committee. Supporters are working to attach it to a larger year-end package, or to reintroduce it if that doesn't happen. It is not law yet, and its details may change as it moves through Congress. You can follow it on Congress.gov, and we'll keep you posted.

Wherever you're shooting next, thank you for scheduling it with Cinapse.

Herman Phillips
Founder, Director & General Manager

This post is for general information only and isn't legal, accounting, or tax advice.

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