Federal Film & TV Tax Incentive Bill Named ‘FILM Act’ as Congressional Support Grows

A proposed federal tax incentive for US film and TV production has received an official name — the FILM Act — as legislative momentum builds in Congress. Unlike existing state-level incentives, this would operate at the federal level, potentially reshaping where productions choose to shoot regardless of state programs.

The bill is aimed at countering runaway production by making US-based shooting more financially competitive with international incentive programs that have lured American productions to the UK, Canada, and elsewhere. If passed, it could function as a production tax credit accessible to qualifying US productions nationwide.

Details on credit percentages, eligibility thresholds, and qualifying expenditure categories have not yet been finalized, and the bill still faces a long legislative road. No vote has been scheduled.

For producers, line producers, and location departments, the key question will be whether federal incentives stack with existing state programs — a structure that could dramatically shift the math on production budgets and location decisions. Crew working in non-incentive states would likely see the most impact if the bill passes in a form that levels the playing field geographically.

Film-Friendly will track this bill as details emerge. Check back for updates on credit rates, qualifying criteria, and any markup or floor vote scheduling.