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To amend the Internal Revenue Code of 1986 to expand the ability to expense certain qualified productions.
Summary
The CREATE Act amends the Internal Revenue Code to expand tax deductions for film and television production costs. The bill doubles the dollar limits for expensing qualified productions from $15 million to $30 million, and increases the limit for productions in certain locations from $20 million to $40 million. The bill also adds an inflation adjustment mechanism for these dollar amounts beginning in 2026 and extends the expiration date of these provisions from December 31, 2025 to December 31, 2030.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Chu, Judy [D-CA-28] (D-CA)
15 cosponsors
- Del. Plaskett, Stacey E. [D-VI-At Large] (D-VI)
- Rep. Barr, Andy [R-KY-6] (R-KY)
- Rep. Boyle, Brendan F. [D-PA-2] (D-PA)
- Rep. Cisneros, Gilbert Ray [D-CA-31] (D-CA)
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA)
- Rep. Friedman, Laura [D-CA-30] (D-CA)
- Rep. Goldman, Daniel S. [D-NY-10] (D-NY)
- Rep. Horsford, Steven [D-NV-4] (D-NV)
- Rep. Lieu, Ted [D-CA-36] (D-CA)
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY)
- Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Rep. Pettersen, Brittany [D-CO-7] (D-CO)
- Rep. Sewell, Terri A. [D-AL-7] (D-AL)
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY)
Money behind the sponsor
Top reported contributors to Judy Chu’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $39,775
- MEBO INTERNATIONAL $13,200
- GARFIELD HEALTH CENTER $12,800
- APEX GLOBAL GROUPS INC $9,900
- EDI MEDIA $9,900
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Judy Chu → · Outside spending →
Actions (2)
- Aug 1, 2025 Referred to the House Committee on Ways and Means. · house
- Aug 1, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
August 1, 2025
Ms. Chu (for herself and Ms. Malliotakis) 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 expand the ability to expense certain qualified productions.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Creative Relief and Expensing for Artistic Entertainment Act” or the “CREATE Act”.
SEC. 2. ADJUSTMENT OF PROVISIONS APPLICABLE TO QUALIFIED PRODUCTIONS.
(a) Dollar Limitations.—Section 181(a)(2) of the Internal Revenue Code of 1986, as amended by section 70434 of Public Law 119-21, is amended—
(1) in subparagraph (A), by striking “$15,000,000” and inserting “$30,000,000”,
(2) in subparagraph (B), by striking “by substituting ‘$20,000,000’ for ‘$15,000,000’.” and inserting “by substituting ‘$40,000,000’ for ‘$30,000,000’.”, and
(3) by adding at the end the following new subparagraph:
“(D) Inflation adjustment.—
“(i) In general.—In the case of any taxable year beginning in a calendar year after 2026, each dollar amount in subparagraphs (A),
(B), and (C) 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.”.
(b) Extension of Termination.—Subsection (h) of section 181 of such Code, as redesignated and amended by section 70434 of Public Law 119-21, is amended by striking “December 31, 2025” and inserting “December 31, 2030”.
(c) Effective Date.—The amendments made by this section shall apply to productions commencing in taxable years ending after December 31, 2025. <all>
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