Senators Blackburn, Warnock team up on bill to give entertainment industry some tax relief

U.S. Sens. Marsha Blackburn and Raphael Warnock are usually on opposite sides of the aisle, but they are teaming up on a bill that would give the entertainment industry some tax relief.

The Creative Relief and Expensing for Audio and Television Enterprises Act, dubbed CREATE, would extend a $150,000 tax credit for production expenses incurred by entertainers, singers and songwriters through 2030. The credit is set to expire at the end of the year with an extension from Congress.

“Thousands of singers and songwriters call Tennessee home, and they should be able to write off recording production expenses that are critical to their work,” said Blackburn a Tennessee Republican. “The CREATE Act would support creators and keep America’s music industry strong by ensuring they can still count on this tax relief.”

Georgia has become a hub for filming television series and movies. More than 550 productions were made in Georgia in the past three years, according to the Georgia Department of Economic Development. During fiscal year 2025, which ended June 30, film and television productions spent $2.3 billion.

“From productions like The Color Purple, to The Hunger Games, and the Marvel Cinematic Universe, Georgia has become a national leader in the arts and entertainment industry,” said Warnock, a Georgia Democrat. “Our continued investments in incentivizing domestic production for film, television, and music benefit our culture and our economy."

The Recording Industry Association of America, the American Association of Independent Music and the Recording Academy said they back the bill.

"Without Congressional action, the HITS Act and all of Section 181 will expire this year, unnecessarily putting tens of thousands of creative community jobs at risk and dragging down one of America’s strongest export sectors,” said Mitch Glazier, chairman and CEO of the association.