Today, October 6, 2026, Congressman Ted Lieu (D-Los Angeles County) joined U.S. Congresswoman Laura Friedman (D-Los Angeles County), Members of the Los Angeles congressional delegation, and the major unions representing film and television workers at the Alex Theatre in a new push for the Motion Picture, Television, and Entertainment Revitalization Act. This bipartisan legislation creates a national film tax credit on qualified labor expenses to bring production jobs back home
For decades, the United States has offered no national filming incentive, leaving American crews to compete against roughly 65 countries that do. The result has been hundreds of thousands of lost jobs for the drivers, grips, electricians, carpenters, caterers, and crew members.
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A 20% credit on American labor expenses.Feature films, television pilots, and television seasons that cost more than $1 million qualify if at least 75% of their principal photography days happen in the United States.
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Bonus credits that reward hiring where it is needed most.Productions can earn an additional 5% each, up to a 30% total credit, for shooting at least 30% of their days in a rural opportunity zone or a federally declared disaster area, for independent productions, for spending at least $10 million in qualified wages across 10 or more states, and for increasing domestic production relative to what a company shoots abroad.
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Includes post-production and visual effects work.Domestic post-production and VFX qualify as long as at least 75% of those costs are incurred in the United States, with the same 5% bonuses available.
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Usable by independent producers, not just major studios. The credit is transferable, meaning a producer who doesn’t owe enough in federal taxes to use it can sell it to a company that does and get the cash up front.
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Takes effect quickly.The credit applies to productions that begin in taxable years starting after December 31, 2026.
“Southern California is the birthplace of the modern film and television industry. From the movies and television shows that have entertained audiences around the world to the hardworking people behind them, this industry is a vital part of our community and economy,”said Congressman Lieu (CA-36). “We can’t let the United States’ film industry lose ground to foreign competitors. I am pleased to be an original co-sponsor of the Motion Picture, Television, and Entertainment Revitalization Act. It’s time to strengthen our domestic film industry and protect American jobs.”
“When a production leaves this country, the stars still work. The crew is who gets left behind,”said Congresswoman Laura Friedman (CA-30). “65 countries offer incentives we don’t match, and no single state can outbid a foreign government on its own. Our bipartisan bill is built on labor costs, which means it only pays off when American workers get hired. These are good paying union jobs with benefits and pensions, and I won’t stop fighting until they come home.”
“Movie magic is central to the California story, and we need to keep it that way,”said Rep. Pete Aguilar (CA-33). “Our state is losing good-paying, union jobs because filming in this country has become far too expensive. The bipartisan Motion Picture, Television and Entertainment Revitalization Act will bring jobs back to America, boost wages for workers and keep productions at home.”
“Southern California has been the heart of America’s film and television industry, but today, too many productions are leaving the United States for countries offering better incentives,”said Rep. Judy Chu (CA-28). “That’s why I’m proud to co-lead the bipartisan Motion Picture, Television, and Entertainment Revitalization Act, which would provide a long-overdue federal tax credit to incentivize production here in the United States. Our creative workforce is the backbone of this industry. It’s time we must invest in them and bring American film and television production back home.”
“California is the heart of film and television production, in large part because of the workers and technicians who bring the magic to life,”said Representative Tran (CA-45).“Yet the U.S. is rapidly losing jobs in this industry to competitors overseas. When productions relocate outside the U.S., it’s the American-based crews that suffer the most. California’s workforce deserves better. This bill incentivizes American-based productions, strengthens California’s production workforce, and brings jobs back to the U.S.—where they belong.”
“American performers and entertainment workers should not have to leave the country to find work in an industry that was built here. Film and television are more than entertainment — they are a major American industry that supports hundreds of thousands of good-paying union jobs and generates significant economic activity in communities across the country. For decades, foreign governments have recognized the economic value of production and successfully used incentives to attract these jobs overseas. States across the country have shown what targeted incentives can do to attract and retain production, and a federal incentive would build on those efforts and give the United States a stronger tool to compete. The Motion Picture, Television, and Entertainment Revitalization Act is an investment in American workers, American industry and American communities. SAG-AFTRA is proud to stand with Congresswoman Friedman and our labor partners in support of this important legislation,”said SAG-AFTRA National Executive Director and Chief Negotiator Duncan Crabtree-Ireland.
“The Motion Picture, Television, and Entertainment Revitalization Act will benefit entertainment industry workers, as well as the supporting businesses and local economies that rely on a robust domestic entertainment industry. Lawmakers have an opportunity to invest in an important American industry and preserve middle-class jobs, by passing the first-ever federal film and television tax incentive program,”said WGAW Secretary-Treasurer Peter Murrieta.
“Let’s not overthink this. The world is a complicated place, but this legislation is a no-brainer. It’s going to get people back to work, and everyone just wants an opportunity to work in the industry they love in this country. Everyone will benefit from this – Republicans, Democrats, workers, audiences — because our industry touches everyone,” said Mike Farah, an Emmy-winning producer and a President of the Producers Guild of America.
Rep. Lieu was joined today by U.S. Representative Laura Friedman (CA-30), Senator Adam Schiff (CA), U.S. Representatives Linda Sánchez (CA-38), Maxine Waters (CA-43), Judy Chu (CA-28), Pete Aguilar (CA-33), David Min (CA-47), and Derek Tran (CA-45), IATSE International Vice President and Director of the Motion Picture and Television Department Mike Miller, SAG-AFTRA National Executive Director and Chief Negotiator Duncan Crabtree-Ireland, WGAW Secretary-Treasurer Peter Murrieta, DGA Associate National Executive Director and Western Executive Director Rebecca Rhine, Teamsters At-Large Vice President and Motion Picture Division Director Lindsay Dougherty, LiUNA Business Manager Alex Aguilar, Jr., and producer and three-time Emmy winner Mike Farah.
