特朗普发文力推影视振兴法案：两党议员联署，最高30%税收抵免把娱乐业带回美国
美国总统特朗普11月13日周五在社交平台 Truth Social 发文，表示正与参议员 Tim Scott、参议员 Adam Schiff 以及多名两党议员合作，推动《影视与娱乐振兴法案》（Motion Picture, Television, and Entertainment Revitalization Act），以税收抵免把近年外流的影视制作带回美国。
特朗普在帖文中写道，这项法案「把娱乐业带回美利坚合众国」的支持与热度「令人难以置信」。他说，娱乐业已经「大批迁往加拿大、英国、澳大利亚等国家」，两党领袖之间的会议正在陆续安排，「把这件事办成」。帖文列出的联署者还包括参议员 John Cornyn、Raphael Warnock、Steve Daines、Alex Padilla、Mark Warner、Katie Britt、Dick Durbin 等人与众议员 Jason Smith、Linda Sanchez 等人。
法案要点已经公开：合资格的电影与电视制作可按其美国工人的人工支出获得20%的税收抵免，满足加成条件时最高可达30%；制作预算须超过100万美元，且至少75%的拍摄在美国境内完成；后期制作与视觉特效若至少75%的成本发生在美国，同样计入。抵免适用于2026年12月31日之后纳税年度开工的制作，且可以转让给他人使用。
众议员 Laura Friedman 同日发表声明，催促法案快速通过。她说，当白宫与如此多两党议员达成一致，就没有再等的理由，全国性的影视激励意味着加州、佐治亚州、纽约州、新泽西州与全美各州的就业。据其办公室数据，美国影视业支撑200多万个岗位、发放工资2020亿美元，自2022年10月行业峰值以来已有10万多个制作岗位消失。
演员工会 SAG-AFTRA 全国执行总监兼首席谈判代表 Duncan Crabtree-Ireland 此前表态支持该法案，称联邦层面的激励将在各州现有计划之上，让美国更有力地与英国、爱尔兰、加拿大等提供补贴的国家竞争制作项目。法案支持方引用的行业研究估计，联邦激励每年可创造143,500个全职等值岗位。
Trump Touts Film and TV Revitalization Act in Truth Social Post: Bipartisan Bill Offers Tax Credits of Up to 30% to Bring Entertainment Back to America
President Donald Trump posted on Truth Social on Friday, November 13, that he is working with Senator Tim Scott, Senator Adam Schiff and many other lawmakers from both parties on the Motion Picture, Television, and Entertainment Revitalization Act, a bill that would use tax credits to bring film and television production that has moved overseas back to the United States.
In the post, Trump wrote that the support and popularity of bringing entertainment back to the United States of America has been "unbelievable." He said the entertainment industry has "largely moved to Canada, the United Kingdom, Australia and other countries," and that meetings are being set up with the leaders of both parties to get it done. The post also named Senators John Cornyn, Raphael Warnock, Steve Daines, Alex Padilla, Mark Warner, Katie Britt and Dick Durbin, and Representatives Jason Smith and Linda Sanchez, among others.
The bill's terms have been made public: qualifying film and television productions could claim a tax credit of 20% of labor expenses for American workers, rising to a maximum of 30% with bonuses. A project must have a budget over $1 million and shoot at least 75% of its filming in the United States. Post-production and visual-effects work also counts when at least 75% of those costs are incurred domestically. The credit would apply to productions beginning in taxable years after December 31, 2026, and would be transferable.
Representative Laura Friedman issued a statement the same day urging fast passage. "When the White House and this many members of both parties agree, there's no excuse to wait," she said, adding that a national film and TV incentive means jobs in California, Georgia, New York, New Jersey and every state across the country. Her office says the American film and television industry supports more than 2 million jobs and pays $202 billion in wages, and that more than 100,000 production jobs have disappeared since the industry's peak in October 2022.
Duncan Crabtree-Ireland, national executive director and chief negotiator of the actors' union SAG-AFTRA, has previously backed the bill, saying a federal incentive would build on state-level programs and give the United States a stronger tool to compete for productions with countries such as the United Kingdom, Ireland and Canada. An industry-commissioned study cited by supporters projects the federal incentive would create 143,500 full-time equivalent jobs annually nationwide.
来源：特朗普 Truth Social 发文
发布：GSM·美国（发布链接）
图片来源：图：洛杉矶 Hollywood 标志。Thomas Wolf 摄，CC BY-SA 3.0 DE，经 Wikimedia Commons。 / Photo: The Hollywood Sign in Los Angeles. By Thomas Wolf, CC BY-SA 3.0 DE, via Wikimedia Commons.
GSM Global · 本篇英文版 English edition of this story
