Rep. Laura Friedman, D-Glendale, Friday pushed for fast passage of legislation to create a federal tax credit for film and television productions made in the U.S. after President Donald Trump posted on social media that he’s working with lawmakers on both sides of the aisle in support of the bill.
“When the White House and this many members of both parties agree, there’s no excuse to wait,” Friedman said in a statement. “A national film and TV incentive means jobs in California, Georgia, New York, New Jersey and every state across the country. Let’s get it done.”
If passed, the Motion Picture, Television, and Entertainment Revitalization Act would establish a 20% tax credit on labor expenses for American workers on qualifying film and television productions, rising to a maximum of 30% with bonuses. Only projects with a budget over $1 million, where 75% of filming occurs in the U.S., would be eligible for the credit.
“The support and popularity of doing this, and bringing Entertainment back to the United States of America, has been unbelievable!” Trump wrote on Truth Social.
Feature films, television pilots and television seasons costing more than $1 million would qualify if at least 75% of their principal photography days take place in the United States. The legislation also would cover qualifying post-production and visual effects work if at least 75% of those costs are incurred domestically.
In his post Friday, Trump said that the entertainment industry has “largely moved to Canada, the United Kingdom, Australia and other countries.”
Supporters of the bill say American film and television productions have increasingly moved overseas to take advantage of incentives offered by countries including the United Kingdom, Ireland and Canada.
SAG-AFTRA National Executive Director and Chief Negotiator Duncan Crabtree-Ireland previously said a federal incentive would build on state-level programs and give the United States a stronger tool to compete for productions.
“The Motion Picture, Television, and Entertainment Revitalization Act is an investment in American workers, American industry and American communities,” Crabtree-Ireland said. “SAG-AFTRA is proud to stand with
Congresswoman Friedman and our labor partners in support of this important legislation.”
The proposed credit would apply to productions beginning in taxable years after Dec. 31, 2026, and would be transferable, allowing producers who cannot use the full credit against their federal tax liability to sell it.
An industry-commissioned study cited by supporters projected that a federal incentive would create 143,500 full-time equivalent jobs annually nationwide.
The American film and television industry supports more than 2 million jobs and pays $202 billion in wages, according to Friedman’s office. The office said more than 100,000 production jobs have disappeared since the
industry’s peak in October 2022, a decline of roughly 36% through February.