This bill proposes the creation of the Qualified Movie Theater Revitalization Credit , a new tax incentive designed to encourage investment in existing movie theaters across the United States. The credit allows taxpayers to claim 30 percent of their qualified revitalization expenditures for each eligible movie theater they own or operate. This initiative seeks to support the modernization and enhancement of cinematic venues. The credit amount is subject to a cumulative cap per theater, which varies based on the number of screens: $250,000 for theaters with fewer than four screens, $375,000 for those with four to nine screens, and $500,000 for theaters with ten or more screens. Eligible expenditures include investments in tangible depreciable property for theaters that have been in service for at least five years and primarily exhibit MPA-rated motion pictures. The credit is part of the general business credit, is transferable, and will terminate for expenditures incurred after December 31, 2030.