# 119-s-194: HITS Act

119-s-194, HITS Act, is a 119th Congress bill sponsored by Sen. Blackburn, Marsha [R-TN] (R-TN); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-194
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-194
- Congress: 119
- Title: HITS Act
- Status: introduced
- Introduced: 2025-01-22
- Sponsor: Sen. Blackburn, Marsha [R-TN] (R-TN)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Lets producers immediately expense costs for qualified sound recording productions.** The bill adds a $150,000 cap per production or per taxable year and makes these recordings eligible for bonus depreciation when first released or broadcast. - Record producers and record labels can elect to treat costs for qualifying U.S. sound recordings as current business expenses under section 181. This speeds up deductions for creators who meet the definition of a qualified sound recording production. - The election cannot apply to the portion of costs that exceed $150,000 for any single qualified sound recording production or for the cumulative cost of all such productions in the taxable year. This creates a clear dollar limit on immediate expensing. - It adds bonus depreciation rules for qualifying sound recordings and says a production is "placed in service" at initial release or broadcast. It also defines "qualified sound recording production" as a sound recording produced and recorded in the United States under Title 17.

## Cosponsors (1)

- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-01-22T00:00:00.000Z

## Provisions PRIA read

- Tax break for sound recording producers: mixed, high. If enacted, producers of U.S.-made sound recordings could elect to expense qualifying production costs under section 181. The election would be limited to $150,000 per production and $150,000 total per taxable year. If you make the election, you could not claim other deductions or amortization for…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-1748: Kids Online Safety Act
- 119-s-3110: STOP Human Trafficking Act
- 119-s-882: Patients Before Middlemen Act
- 119-s-554: United States-Israel Defense Partnership Act of 2025
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026

## Sources
- [119-s-194 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/194)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3110: STOP Human Trafficking Act](https://policyrisk.com/legislation/119-s-3110)
- [119-s-882: Patients Before Middlemen Act](https://policyrisk.com/legislation/119-s-882)
- [119-s-554: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-s-554)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-194 (as of 2025-12-21).