# 119-hr-761: HITS Act

119-hr-761, HITS Act, is a 119th Congress bill sponsored by Rep. Estes, Ron [R-KS-4] (R-KS); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-761
- 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-761
- Congress: 119
- Title: HITS Act
- Status: introduced
- Introduced: 2025-01-28
- Sponsor: Rep. Estes, Ron [R-KS-4] (R-KS)
- Cosponsors: 7
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Lets domestic sound recordings be expensed and get bonus depreciation.** This bill would add "qualified sound recording productions" to Section 181 so creators can elect to expense certain production costs, cap that expensing at $150,000 per production and per year, and allow bonus depreciation with placement in service at initial release or broadcast.

## Cosponsors (7)

- Rep. Sánchez, Linda T. [D-CA-38] (D-CA), 2025-01-28T00:00:00.000Z
- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2025-03-05T00:00:00.000Z
- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2025-03-05T00:00:00.000Z
- Rep. Doggett, Lloyd [D-TX-37] (D-TX), 2025-03-18T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2025-04-07T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-04-08T00:00:00.000Z
- Rep. Williams, Nikema [D-GA-5] (D-GA), 2025-04-09T00:00:00.000Z

## Provisions PRIA read

- New tax break for music producers: benefit, high. If enacted, music producers and self-employed recording artists would be able to expense certain production costs for U.S.-made sound recordings. You could elect to treat up to $150,000 per recording, and up to $150,000 total in a year, as current expenses. The bill would also let qualifying record…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act
- 119-hr-33: To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United…
- 119-hr-1502: North Platte Canteen Congressional Gold Medal Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025

## Sources
- [119-hr-761 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/761)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [119-hr-33: To amend the Internal Revenue Code of 1986 to provide special rules for the tax…](https://policyrisk.com/legislation/119-hr-33)
- [119-hr-1502: North Platte Canteen Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1502)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-761 (as of 2026-04-21).