# 119-s-2530: CREATE Act

119-s-2530, CREATE 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 2026-08-12).

- Canonical: https://policyrisk.com/legislation/119-s-2530
- As of: 2026-08-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2530
- Congress: 119
- Title: CREATE Act
- Status: introduced
- Introduced: 2025-07-30
- Sponsor: Sen. Blackburn, Marsha [R-TN] (R-TN)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-12

## Summary

**Would expand immediate expensing for qualified audio and television productions by raising annual caps, adding an inflation index, and extending the program through 2030.** This change is aimed at letting larger productions deduct more of their production costs up front and making the dollar limits more predictable over time. - Producers and studios could immediately expense larger qualified production costs: the Section 181 cap in subparagraph (A) would increase from $15 million to $30 million and subparagraph (B) would increase from $30 million to $40 million. - Dollar limits would be indexed for inflation for taxable years beginning after 2026 using the cost-of-living formula, with each increase rounded to the nearest $1,000. - The special expensing window would be extended to December 31, 2030 and would apply to productions commencing in taxable years ending after December 31, 2025.

## Cosponsors (3)

- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-07-30T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2026-08-04T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2026-08-07T00:00:00.000Z

## Provisions PRIA read

- Bigger tax break for film and audio producers: benefit, high. If enacted, this bill would let qualifying film, TV, and audio producers expense larger production costs. It would raise one per-production cap to $30 million and a related cap to $40 million. The program’s deadline would move from December 31, 2025 to December 31, 2030. The higher caps apply to pr…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-1241: Sanctioning Russia Act of 2025
- 119-s-2503: ROTOR Act
- 119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025
- 119-s-3345: PBM Price Transparency and Accountability Act

## Sources
- [119-s-2530 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2530)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-s-2503: ROTOR Act](https://policyrisk.com/legislation/119-s-2503)
- [119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-s-1816)
- [119-s-3345: PBM Price Transparency and Accountability Act](https://policyrisk.com/legislation/119-s-3345)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2530 (as of 2026-08-12).