119th Congress · introduced in the Senate · Jul 30, 2025
CREATE Act
Official title from Congress.gov
Latest action (Jul 30, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
21 citations.
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$610,000
Spent on own lobbying
…m Labor Credit FDII & GILTI Tax Provisions Sec. 181, Federal Film and Television Incentive Federal production incentive H.R. 1, One Big Beautiful Bill H.R.4840/S.2530, CREATE Act H.R.721/S.1121, Performing Artist Tax Parity Act H.R. 10582/S. 5552, Motion Picture Television and Entertainment Revitalization Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT FILM & TELEVISION ALLIANCE · lobbying firm or registrant: COGENT STRATEGIES LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
…es affecting IFTA members (producers and distributors), Section 181 of the Internal Revenue Code, and federal tax incentive proposals - H.R. 4840, CREATE Act - S. 2530, CREATE Act - H.R. 10582, Motion Picture, Television, and Entertainment Revitalization Act - S. 5552, Motion Picture, Television, and Entertainment Revitalizat…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF INDEPENDENT MUSIC · lobbying firm or registrant: NVG, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
H.R.4840/S.2530 - CREATE Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIRECTORS GUILD OF AMERICA, INC. · lobbying firm or registrant: DIRECTORS GUILD OF AMERICA, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 9, 2026 · issue area: Taxation/Internal Revenue Code
$100,000
Spent on own lobbying
…sion tax incentive program H.R. 10582 & S. 5552; MPTERA; provisions related to the creation of a federal film and television tax incentive program. H.R. 4840 & S. 2530; CREATE ACT; provisions related to extending and enhancing the existing Section 181 tax deduction for film and television production
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$640,000
Spent on own lobbying
…m Labor Credit FDII & GILTI Tax Provisions Sec. 181, Federal Film and Television Incentive Federal production incentive H.R. 1, One Big Beautiful Bill H.R.4840/S.2530, CREATE Act H.R.721/S.1121, Performing Artist Tax Parity Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF INDEPENDENT MUSIC · lobbying firm or registrant: NVG, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
H.R.4840/S.2530 - CREATE Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION · lobbying firm or registrant: CAPITOL TAX PARTNERS, LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Tax Issues related to film industry, including H.R.4840 and S.2530 CREATE Act to amend the Internal Revenue Code of 1986 to expand the ability to expense certain qualified productions.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT FILM & TELEVISION ALLIANCE · lobbying firm or registrant: COGENT STRATEGIES LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
…ues affecting IFTA members (producers and distributors), Section 181 of the Internal Revenue Code, and federal tax incentive proposals - H.R.4840, CREATE Act - S.2530, CREATE Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIRECTORS GUILD OF AMERICA, INC. · lobbying firm or registrant: DIRECTORS GUILD OF AMERICA, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 7, 2026 · issue area: Taxation/Internal Revenue Code
$80,000
Spent on own lobbying
…iscussions related to incentivizing domestic film and television production, including creating a federal film and television tax incentive program H.R. 4840 & S. 2530; CREATE ACT; provisions related to extending and enhancing the existing Section 181 tax deduction for film and television production
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$640,000
Spent on own lobbying
…m Labor Credit FDII & GILTI Tax Provisions Sec. 181, Federal Film and Television Incentive Federal production incentive H.R. 1, One Big Beautiful Bill H.R.4840/S.2530, CREATE Act H.R.721/S.1121, Performing Artist Tax Parity Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF INDEPENDENT MUSIC · lobbying firm or registrant: NVG, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Public Law 119-21: One Big Beautiful Bill Act implementation of Section 70434: Treatment of certain qualified sound recording productions. H.R.4840/S.2530 - CREATE Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION · lobbying firm or registrant: CAPITOL TAX PARTNERS, LLP
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Tax Issues related to film industry, including H.R.4840 and S.2530 CREATE Act to amend the Internal Revenue Code of 1986 to expand the ability to expense certain qualified productions.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT FILM & TELEVISION ALLIANCE · lobbying firm or registrant: COGENT STRATEGIES LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
…ues affecting IFTA members (producers and distributors), Section 181 of the Internal Revenue Code, and federal tax incentive proposals - H.R.4840, CREATE Act - S.2530, CREATE Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIRECTORS GUILD OF AMERICA, INC. · lobbying firm or registrant: DIRECTORS GUILD OF AMERICA, INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Taxation/Internal Revenue Code
$90,000
Spent on own lobbying
…iscussions related to incentivizing domestic film and television production, including creating a federal film and television tax incentive program H.R. 4840 & S. 2530; CREATE ACT; provisions related to extending and enhancing the existing Section 181 tax deduction for film and television production
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 21, 2026 · issue area: Taxation/Internal Revenue Code
$660,000
Spent on own lobbying
…m Labor Credit FDII & GILTI Tax Provisions Sec. 181, Federal Film and Television Incentive Federal production incentive H.R. 1, One Big Beautiful Bill H.R.4840/S.2530, CREATE Act H.R.721/S.1121, Performing Artist Tax Parity Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF INDEPENDENT MUSIC · lobbying firm or registrant: NVG, LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Public Law 119-21: One Big Beautiful Bill Act implementation of Section 70434: Treatment of certain qualified sound recording productions. H.R.4840/S.2530 - CREATE Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION · lobbying firm or registrant: CAPITOL TAX PARTNERS, LLP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Tax Issues related to film industry, including H.R.4840 and S.2530 CREATE Act To amend the Internal Revenue Code of 1986 to expand the ability to expense certain qualified productions.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT FILM & TELEVISION ALLIANCE · lobbying firm or registrant: COGENT STRATEGIES LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
…ues affecting IFTA members (producers and distributors), Section 181 of the Internal Revenue Code, and federal tax incentive proposals - H.R.4840, CREATE Act - S.2530, CREATE Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF INDEPENDENT MUSIC · lobbying firm or registrant: NVG, LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
H.R.761/S.194 - Help Independent Tracks Success (HITS) Act. H.R.4840/S.2530 - CREATE Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION · lobbying firm or registrant: CAPITOL TAX PARTNERS, LLP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Tax Issues related to film industry, including P.L. 119-21, and H.R.4840 and S.2530 CREATE Act To amend the Internal Revenue Code of 1986 to expand the ability to expense certain qualified productions.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT FILM & TELEVISION ALLIANCE · lobbying firm or registrant: COGENT STRATEGIES LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
…ues affecting IFTA members (producers and distributors), Section 181 of the Internal Revenue Code, and federal tax incentive proposals - H.R.4840, CREATE Act - S.2530, CREATE Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing