Rep. Judy Chu (CA-28), along with Rep. Nicole Malliotakis (NY-11), Senators Raphael Warnock (GA) and Marsha Blackburn (TN), introduced H.R. 4840, Creative Relief and Expensing for Artistic Entertainment, or ‘‘CREATE” Act, a bill to extend and strengthen Section 181, the only federal tax incentive specifically targeted at supporting U.S.-made films, television, and sound recordings by allowing 100% deduction of production costs in the same year those costs are paid or incurred.