Terms of Use

This site provides general information about a proposed federal tax credit. The content is published for reference and education. It is not legal advice, tax advice, or accounting advice, and it should not be relied on as the basis for any production, financing, or tax decision.

The Motion Picture, Television, and Entertainment Revitalization Act was introduced in September 2026 and has not been enacted. Every provision described on this site — the 20% base rate, the five uplifts, the $1 million threshold, the 75% tests, and transferability under Section 6418 — is stated as introduced and may change or fail entirely before enactment. Nothing here is settled law.

Using this site, reading its content, or subscribing to the update list does not create an attorney-client, accountant-client, or any other advisory relationship between you and the site or its operators. No such relationship is created by any email you send us. You should engage a qualified production tax specialist, attorney, or accountant for advice specific to your situation.

The credit estimator on this site is a simple arithmetic tool. It multiplies a compensation figure you enter by a rate derived from the uplifts you select. It does not determine eligibility, does not apply the statutory tests for any uplift, and does not account for the bill’s actual qualification rules, exclusions, or interaction with state programs. Any figure it produces is an estimate only and may differ materially from any credit a production could actually claim.

This site is an independent, informational project. It is not affiliated with, endorsed by, or connected to the United States government, Congress, the Internal Revenue Service, the Department of the Treasury, the Motion Picture Association, or any guild, union, or studio. Any reference to a public official, agency, organization, or piece of legislation is for identification and reference only.

Any firm, service provider, or third party mentioned or linked on this site is referenced for information only. We do not endorse any firm, and a mention or link is not a recommendation. You must evaluate any third party independently.

We strive to reflect the bill as introduced accurately, but the content is provided “as is” without warranty of any kind, express or implied, including accuracy, completeness, or fitness for a particular purpose. The bill text, cosponsor lists, and status information may change, and we may not update this site immediately.

Any information you submit through this site — including your email address and any message you send — is not confidential or privileged. Do not send us sensitive, confidential, or privileged information. We are not your lawyer or accountant and cannot treat communications as protected.

To the fullest extent permitted by law, neither the site nor its operators shall be liable for any damages arising from your use of, or reliance on, this site or its content, including any production, financing, or tax decision made on the basis of information here.