Introduced
S. 2530
Introduced in Senate · August 7, 2025July 30, 2025
Mrs. Blackburn (for herself and Mr. Warnock) introduced the following bill; which was read twice and referred to the Committee on Finance
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 Audio and Television Enterprises Act” or the “CREATE Act”.