S.2530

CREATE Act Creative Relief and Expensing for Audio and Television Enterprises Act

Introduced·7/30/25

Prefiled

Introduced7/30/25

Chamber Passed

Final Passage

Complete

Introduced

S. 2530

July 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”.

S2530 U.S. Senate: CREATE Act Creative Relief and Expensing…