Two Democrats and two Republicans have introduced the CREATE Act, which would keep the only federal tax break for U.S.-based shoots alive through 2030.
Jon Voight — serving as one of Donald Trump’s “special ambassadors” to Hollywood — is throwing his weight behind a bipartisan push to extend the nation’s sole federal tax deduction for domestic film and TV production.
Voight and producing partner Steven Paul are championing the Creative Relief and Expensing for Artistic Entertainment Act (CREATE Act), unveiled Aug. 1 by Reps. Judy Chu (D-Calif.) and Nicole Malliotakis (R-N.Y.) along with Sens. Raphael Warnock (D-Ga.) and Marsha Blackburn (R-Tenn.). The bill would extend Section 181 of the Internal Revenue Code, which allows U.S.-based productions to fully deduct costs in the same year they’re incurred. The provision, set to expire Dec. 31, would be extended through 2030 under the proposal.
“We’ve just wrapped a film that celebrates deeply American values such as courage, resilience, and community,” Voight said in a statement, referencing The Last Firefighter, which shot in Los Angeles. “If we pass Section 181, we can help to keep telling these stories here in the U.S., giving our audiences, our workers, and our industry a brighter future.”
Paul — who co-wrote and produced the Kelsey Grammer co-starrer — noted the local economic lift. “Filming locally kept crew members employed, helped fill restaurants, and allowed us to capture the unique character and authenticity of LA on screen. This is what Section 181 can make possible for countless other projects,” he said. The production filmed at Paul’s Avenue Six Studios in L.A.
A Broader Coalition, a Bigger Goal
The CREATE Act is part of a broader entertainment-industry agenda taking shape in Trump’s second term, where Voight and fellow “special ambassador” Sylvester Stallone have joined forces with industry unions and the Motion Picture Association to push measures boosting domestic production.
In May, Voight and Paul met with Trump at Mar-a-Lago to discuss offshoring concerns, shortly before a coalition letter urged the president to fold the Section 181 extension into a congressional reconciliation package. That push stalled, but Trump’s Truth Social post afterward — calling for a “100 percent tariff” on films made overseas — made headlines, though the White House quickly walked it back.
While the CREATE Act is a modest step, the coalition’s long-term ambition is bolder: a federal film tax credit designed to layer on top of state-level incentives. Such a program could rival the aggressive subsidies in other countries, but despite past discussions involving Sen. Adam Schiff, no legislation has yet been introduced.
For now, Section 181’s fate — and the CREATE Act’s prospects — will be closely watched by producers weighing whether to keep their cameras rolling in the U.S. or take advantage of richer offers abroad.