TBA Law Blog


Posted by: Azya Thornton on Aug 1, 2025

Tennessee's Republican U.S. Sen. Marsha Blackburn and Georgia's Democratic Sen. Raphael Warnock are introducing a new bill aimed at providing tax relief to entertainers, the Tennessean reports. The Creative Relief and Expensing for Audio and Television Enterprises Act, or CREATE Act, would allow singers, songwriters and other creatives to write off production expenses. Earlier this year, Blackburn advocated for including music production expenses in the Internal Revenue Code as part of what President Trump called his "One Big Beautiful Bill," which was signed into law on July 4. The Help Independent Tracks Succeed (HITS) Act currently allows artists to write off up to $150,000 in production expenses in the year they are incurred, but the provision is set to expire at the end of 2025. If passed, the CREATE Act would extend the deduction through 2030 and introduce annual cost-of-living adjustments beginning in 2027 to address rising production costs and make filming in the U.S. more financially viable.