# 119-hr-3967: CREATE JOBS Act

119-hr-3967, CREATE JOBS Act, is a 119th Congress bill sponsored by Rep. Grothman, Glenn [R-WI-6] (R-WI); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-3967
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-3967
- Congress: 119
- Title: CREATE JOBS Act
- Status: introduced
- Introduced: 2025-06-12
- Sponsor: Rep. Grothman, Glenn [R-WI-6] (R-WI)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Permanently allows 100% first-year expensing for qualified property.** This bill would make full bonus depreciation permanent and also changes how buildings and research costs are recovered for tax purposes.

## Cosponsors (3)

- Rep. Mann, Tracey [R-KS-1] (R-KS), 2025-06-12T00:00:00.000Z
- Rep. Rose, John W. [R-TN-6] (R-TN), 2025-06-12T00:00:00.000Z
- Rep. Rulli, Michael A. [R-OH-6] (R-OH), 2025-06-12T00:00:00.000Z

## Provisions PRIA read

- Bigger write-offs for rental and commercial buildings: benefit, high. If enacted, owners of residential rental and commercial buildings would multiply each year’s depreciation by a neutral cost recovery ratio. The ratio uses GDP price deflators and a 1.03^n factor and is never less than 1. You could elect to opt out for a property, but that choice would be irrevocabl…
- Permanent 100% expensing for business assets: benefit, high. This bill would let businesses deduct 100% of qualified property in the year it is placed in service. The 100% write-off would apply to property placed in service after September 27, 2017. For certain plants, the planting or grafting date limit would be removed, so more plantings could qualify. Thi…
- Tighter tax rule for long-term contracts: cost, low. This bill would narrow a tax rule tied to long-term contracts. Only property with a recovery period of 7 years or less would meet that test. If you used the prior rule for longer-lived property, you could lose that treatment. The change would apply as if it had been part of the 2017 tax law.
- New options and limits for R&D costs: mixed, high. This bill would let businesses deduct qualifying research and experimental costs in the year paid. You could not also deduct the same dollars you claim as the research credit, unless you elect the reduced credit on your return. You could choose instead to amortize certain capitalizable R&D over at…

## Related bills

- 119-hr-8870: BUILD America 250 Act
- 119-hr-4669: FEMA Act of 2025
- 119-hr-9298: Stopping Harmful and Outrageous Torts Act
- 119-hr-1181: Protecting Privacy in Purchases Act
- 119-hr-987: Fair Access to Banking Act
- 119-hr-7300: Make Elections Great Again Act

## Sources
- [119-hr-3967 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3967)

## Related
- [119-hr-8870: BUILD America 250 Act](https://policyrisk.com/legislation/119-hr-8870)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-9298: Stopping Harmful and Outrageous Torts Act](https://policyrisk.com/legislation/119-hr-9298)
- [119-hr-1181: Protecting Privacy in Purchases Act](https://policyrisk.com/legislation/119-hr-1181)
- [119-hr-987: Fair Access to Banking Act](https://policyrisk.com/legislation/119-hr-987)
- [119-hr-7300: Make Elections Great Again Act](https://policyrisk.com/legislation/119-hr-7300)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3967 (as of 2026-04-21).