H.R. 4787

Summary

H.R. 4787, to amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction, was introduced in the House on Jul 29, 2025 by Rep. Judy Chu (D). It was referred to Ways And Means, and last saw action on Jul 29, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 4787 has no co-sponsors and has not gone to a roll call.

119 HR 4787 IH: To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction.
 U.S. House of Representatives
 2025-07-29
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 4787  IN THE HOUSE OF REPRESENTATIVES   July 29, 2025   Ms. Chu  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction.
1.
Film and television production deduction amendments
(a)
Extension
 Section 181(g)  of the Internal Revenue Code of 1986 is amended by striking  December 31, 2025  and inserting  December 31, 2030 .
(b)
Increase in dollar limitation
Section 181(a)(2)(A) of such Code is amended to read as follows:
(A)
In general
Paragraph (1) shall not apply to so much of the aggregate cost of any qualified film or television production or any qualified live theatrical production as exceeds $30,000,000.
 .
(c)
Higher dollar limitation for productions in certain areas
Section 181(a)(2)(B) of such Code is amended in the matter following clause (ii) by striking  substituting  $20,000,000  for  $15,000,000   and inserting  substituting  $40,000,000  for  $30,000,000  .
(d)
Inflation adjustment
Section 181(a)(2) of such Code is amended by adding at the end the following new subparagraph:
(C)
Inflation adjustment
(i)
In general
In the case of any taxable year beginning in a calendar year after 2026, each dollar amount in subparagraph (A) or (B) shall be increased by an amount equal to—
(I)
such dollar amount, multiplied by
(II)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting  calendar year 2025  for  calendar year 2016  in subparagraph (A)(ii) thereof.
(ii)
Rounding.—Any increase determined under clause (i) shall be rounded to the nearest multiple of $1,000.
 .
(e)
Effective date
The amendments made by this section shall apply to productions commencing after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction.

Sponsors

Rep. Judy Chu (D) sponsors H.R. 4787 alone.

Judy Chu

Rep. · D–CA-28 · Sponsor

Show 1 of 1 row

PreviousNext

Committees

H.R. 4787 went before 1 committee: Ways and Means.

Ways and Means

Ways and Means

Referred To · Jul 29, 2025 · 1,160 Bills

Actions

H.R. 4787 has taken 2 actions since Jul 29, 2025.

Votes

H.R. 4787 has not gone to a roll call.

Related bills

1 bill is related to H.R. 4787.

HR 7007Governing for the People ActMay 20, 2026 · Referred to the Subcommittee on Forestry and Horticulture. · Related bill

Show 1 of 1 row

PreviousNext

Titles

H.R. 4787 goes by 2 titles.

• To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction. — Official Title as Introduced
• To amend the Internal Revenue Code of 1986 to extend the deduction for film and television productions and to make certain changes with respect to the calculation of such deduction. — Display Title

Lobbying

1 client hired 1 firm and 2 registered lobbyists who named H.R. 4787 in 5 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Agriculture, Budget/Appropriations, Government Issues, Housing, Labor Issues/Antitrust/Workplace, Taxation/Internal Revenue Code, Telecommunications, Transportation.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files H.R. 4787 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 4787’s is Taxation.

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 4787, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 130 (Tuesday, July 29, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. CHU:H.R. 4787.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 1 (Taxing and Spending Clause)[Page H3664]

Source: congress.gov · legiscan.com