Texas is the New Hollywood Act of 2025

This bill changes federal tax rules to support film and TV projects. It extends a tax break so qualifying productions can immediately write off 100% of eligible costs for property put in use from 2026 through 2035. It also requires each project to spend a minimum amount in one state to qualify.

To qualify, a project must be meant for commercial, educational, or instructional use, meet existing federal definitions, and spend at least $500,000 in one state (or $100,000 for educational or instructional videos or digital interactive media). The 100% write-off applies to qualifying property placed in service after December 31, 2025 and before January 1, 2036, and the bonus depreciation window for these productions is extended through 2035.

• Who is affected: Film and TV productions, including educational videos and digital interactive media, that meet the spending rules.
• What changes: 100% immediate write-off (bonus depreciation) during 2026–2035, plus a required minimum spend in a single state to qualify.
• When: Applies to qualifying property placed in service after December 31, 2025.