Senator Raphael Warnock (D-GA) recently received the 2026 Motion Picture Association Industry Champion Award for his continued support for the creative community and for strengthening Georgia’s thriving film industry.
How has Sen. Raphael Warnock supported the film industry? The Senator’s recent work supporting the film industry came in the form of the bipartisan Creative Relief and Expensing for Audio and Television Enterprises (CREATE) Act.
This bill supports the film, TV, and music recording industries by extending the Section 181 tax deduction that allows businesses to deduct expenses incurred in the United States more quickly than they would otherwise.
Before Section 181 expired, film and TV studios could claim the deduction if they incurred at least 75% of their production costs in the United States. The provision allowed studios to deduct up to $15 million in production expenses but expired at the end of 2025.
Has the bill received any support, and has the Senator sponsored any related bills? The CREATE Act has been endorsed by the Motion Picture Association, the Independent Film & Television Alliance, the Recording Industry Association of America, the American Association of Independent Music, and the Recording Academy.
Senator Warnock also co-leads the recently introduced Motion Picture, Television, and Entertainment Revitalization Act, which would establish a federal film tax credit.
What Sen. Raphael Warnock had to say:
- Regarding his award: “Georgia continues to be a national leader in the arts and entertainment industry. It fills me with immense pride whenever I see Georgia and my constituents’ work represented in a movie or TV show. I will continue to work in Washington and across the aisle to ensure Georgia-based film productions continue to be supported and Georgians, whose livelihoods depend on the film industry, have all the resources they need to succeed.”
- Regarding the CREATE Act: “Our continued investments in incentivizing domestic production for film, television, and music benefit our culture and our economy. That is why I am proud to help lead this bipartisan legislation to support domestic entertainment productions that will continue creating good-paying jobs and unleash economic opportunity.”
