Hollywood's Secret Tax Break Sparks a Boom in Unscripted TV

Unscripted television makers are celebrating the inclusion of their shows in a new federal film and TV incentive, a bill that lawmakers unveiled on Thursday morning.

The Motion Picture, Television, and Entertainment Revitalization Act—co‑sponsored by Republican Tim Scott and Democrat Adam Schiff—now offers tax credits to unscripted series that meet specific criteria. If the bill passes unchanged, producers could see a substantial boost in U.S. production.

The change comes after a summer of lobbying by groups that felt their sector was being left behind. Producers argued that the growing wave of high‑budget reality and competition shows were moving abroad to escape the high cost of shooting in America.

They hoped the federal credit would give them a financial incentive to keep more of their work on domestic soil.

The incentive will cover unscripted series that produce at least four episodes, have budgets over $1 million, and complete at least 75 % of production in the United States.

The legislation is designed to counter the surge of productions filming in Australia, Canada, Ireland, Portugal, and the United Kingdom—a trend that has reshaped the industry’s geography.

## Background & Context

The new act follows a bipartisan effort to revitalize the U.S. film and television economy. Its sponsor list includes Senator Tim Scott of South Carolina and Representative Adam Schiff of California, among other House members.

The legislation mirrors earlier state‑level incentives, but at a national scale it specifically targets unscripted content, a category previously excluded from federal tax benefits.

Exclusions remain in place for game shows, news programs, interview and talk shows, awards programming, and live sporting events. This selective approach has raised questions among producers who rely on those formats for revenue.

The act also offers a 5 % uplift for productions that shoot in rural areas, potentially opening new locations across the country.

The push for inclusion was led by NPACT—a merger of the Nonfiction Producers Association and PactUS—through its general manager Michelle Van Kempen.

NPACT worked closely with industry partners such as Bunim‑Murray, Kinetic Content, Lionsgate Alternative TV, and Studio Lambert, supplying economic data that highlighted the cost advantage of overseas locations.

Shawn Moffat, who runs Media Content Services and Ghost Adventures producer My Entertainment, also played a key role.

He coordinated with NPACT and assembled a coalition of producers—Fulwell Entertainment (now part of LeBron James’ SpringHill Entertainment), Peyton Manning’s Omaha Productions, and Mark Wahlberg’s Unrealistic Ideas—to help shape the bill’s language.

## What People Are Saying

“[President Donald] Trump got into office and there was a lot of different shifts with shooting. My understanding is that it’s easier and cheaper to shoot out of America now, which is ridiculous, but that’s how it is,” said Jay Pharoah, host of the Fox game show *The Quiz with Balls*.

He added that the program had been filmed in Australia and Belgium and he was not a fan of Belgian cuisine.

Rob Lowe described the savings as “criminal” when he noted that it costs less to bring a 100‑person crew to Ireland than to film in Los Angeles. The comment reflects a broader frustration with the relative cost advantages of foreign production markets.

“This is fantastic for unscripted employment,” one source told industry insiders. “Whether you’re in South Carolina or California or New Orleans, if you can be in your market and go home to your bed every night and still make good TV, that’s what this should be for,” added another.

Allison Wallach, Head of Unscripted Programming at Fox Entertainment Studios, said the company is “absolutely leaning into filming here, if we can.” Her statement underscores the shifting mindset across major networks and streaming platforms that have historically looked abroad for cost savings.

## What Happens Next

If the bill passes through Congress in its current form, it will grant unscripted producers a federal incentive that could reverse the trend of filming abroad.

Producers who currently shoot shows like *MasterChef*, *Fear Factor*, *Don’t Forget the Lyrics*, and *Next Level Chef* in Canada or Ireland may begin to reconsider domestic locations.

State governments are already racing to match the federal offer. Georgia has become the home of *American Idol* and is courting *America’s Got Talent*. New Jersey now hosts *The Masked Singer*.

California’s AB1138, which included competition shows, has seen only one success so far—Mark Rober’s Netflix series *Schooled!*.

Because game shows remain excluded from the federal credit, producers in that category may continue to travel overseas for tax advantages. However, the broader shift could still influence their decisions on other aspects of production.

Industry stakeholders anticipate that the incentive will strengthen U.S. employment and keep more creative talent within domestic borders. The bill’s passage could signal a new era where unscripted television is as competitive in America as it has been abroad, fostering both economic growth and creative diversity across the country.