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Jon Voight Effort for Federal Film Tax Deduction Gets Bipartisan Backers in Congress
Jon Voight Effort for Federal Film Tax Deduction Gets Bipartisan Backers in Congress-August 2024
Aug 23, 2025 12:42 PM

One of President Donald Trumps special ambassadors to Hollywood is backing legislation aimed at extending the nations sole federal tax deduction for domestic film and television production.

Jon Voight and his business partner Steven Paul called for the passage of the Creative Relief and Expensing for Artistic Entertainment Act (the CREATE Act) in statements on Wednesday that also plugged one of their upcoming movies, which shot in L.A.

Announced on Aug. 1 by two Democrats and two Republicans, the CREATE Act seeks to extend Section 181 of the Internal Revenue Code, which allows productions that shoot in the U.S. to deduct production costs sustained in the same year. The provision, which is otherwise set to sunset on Dec. 31, would be continue through 2030 under the Act. Rep. Judy Chu of California, Sen. Raphael Warnock of Georgia, Sen. Marsha Blackburn of Tennessee and Rep. Nicole Malliotakis of New York introduced the bill.

Weve just wrapped a film that celebrates deeply American values such as courage, resilience, and community, Voight said in a statement. 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.

Voight was referencing The Last Firefighter, a film he starred in alongside Kelsey Grammar, that shot in L.A., including at Pauls Avenue Six Studios. 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, Paul, who was a co-writer and producer on the project, said in a statement.

The extension of Section 181 is one of several measures that a coalition of entertainment industry supporters is backing during Trumps second administration. Voight, along with fellow special ambassador Sylvester Stallone, industry unions and the Motion Picture Association have seized on Trumps America First message to push measures that would boost domestic film production.

In May, the coalition penned a letter to the president that asked him to consider including the Section 181 extension and other industry sweeteners into a reconciliation package making its way through Congress. Their effort, which ultimately did not pan out, followed an in-person meeting between Voight, Paul and Trump at Mar-a-Lago that same month to discuss the offshoring of American film and television shoots.

Following his meeting with Voight and Paul, Trump posted on his Truth Social platform that he wanted to impose a 100 percent tariff on movies produced overseas. The White House subsequently walked back that statement and no such tariffs have yet been imposed.

The CREATE Act represents a modest step forward for the coalition. Their more ambitious objective is to introduce legislation that would create a federal film tax incentive that could be layered on top of states individual tax credits. While Sen. Adam Schiff was at one point working on bringing such an incentive to life, neither he nor any other lawmaker has not yet formally introduced a bill.

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