3.0.0
721
2025-12-18T09:07:09Z
2025-12-18T09:07:09Z
House
H
HR
2025-01-24
119
https://www.congress.gov/bill/119th-congress/house-bill/721
[Congressional Record Volume 171, Number 15 (Friday, January 24, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BUCHANAN:H.R. 721.Congress has the power to enact this legislation pursuantto the following:Article 1 section 8[Page H395]
- hswm00
Ways and Means Committee
House
Standing
  - Referred To
2025-01-24T14:01:45Z

- Performing Artist Tax Parity Act of 2025
119
1121
S
2025-03-25
Read twice and referred to the Committee on Finance.
  - Identical bill
CRS
- 2025-01-24
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-01-24
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-01-24
Introduced in House
IntroReferral
1000
9
Library of Congress
- B001260
Rep. Buchanan, Vern [R-FL-16]
Vern
Buchanan
R
FL
16
N
- F000466
Rep. Fitzpatrick, Brian K. [R-PA-1]
Brian
Fitzpatrick
R
PA
K.
1
2025-01-24
True
- M000317
Rep. Malliotakis, Nicole [R-NY-11]
Nicole
Malliotakis
R
NY
11
2025-01-24
True
- C001126
Rep. Carey, Mike [R-OH-15]
Mike
Carey
R
OH
15
2025-01-24
True
- L000599
Rep. Lawler, Michael [R-NY-17]
Michael
Lawler
R
NY
17
2025-01-24
True
- C001080
Rep. Chu, Judy [D-CA-28]
Judy
Chu
D
CA
28
2025-01-24
True
- S001156
Rep. Sánchez, Linda T. [D-CA-38]
Linda
Sánchez
D
CA
T.
38
2025-01-24
True
- B001296
Rep. Boyle, Brendan F. [D-PA-2]
Brendan
Boyle
D
PA
F.
2
2025-01-24
True
- P000613
Rep. Panetta, Jimmy [D-CA-19]
Jimmy
Panetta
D
CA
19
2025-01-24
True
- H001066
Rep. Horsford, Steven [D-NV-4]
Steven
Horsford
D
NV
4
2025-01-24
True
- D000399
Rep. Doggett, Lloyd [D-TX-37]
Lloyd
Doggett
D
TX
37
2025-01-24
True
- D000096
Rep. Davis, Danny K. [D-IL-7]
Danny
Davis
D
IL
K.
7
2025-01-24
True
- S001190
Rep. Schneider, Bradley Scott [D-IL-10]
Bradley
Schneider
D
IL
Scott
10
2025-01-24
True
- G000585
Rep. Gomez, Jimmy [D-CA-34]
Jimmy
Gomez
D
CA
34
2025-01-24
True
- T000478
Rep. Tenney, Claudia [R-NY-24]
Claudia
Tenney
R
NY
24
2025-03-05
False
- B001300
Rep. Barragán, Nanette Diaz [D-CA-44]
Nanette
Barragán
D
CA
Diaz
44
2025-03-18
False
- B001298
Rep. Bacon, Don [R-NE-2]
Don
Bacon
R
NE
2
2025-03-18
False
- B001285
Rep. Brownley, Julia [D-CA-26]
Julia
Brownley
D
CA
26
2025-03-18
False
- T000463
Rep. Turner, Michael R. [R-OH-10]
Michael
Turner
R
OH
R.
10
2025-03-18
False
- L000597
Rep. Lee, Laurel M. [R-FL-15]
Laurel
Lee
R
FL
M.
15
2025-04-07
False
- P000597
Rep. Pingree, Chellie [D-ME-1]
Chellie
Pingree
D
ME
1
2025-04-07
False
- S001200
Rep. Soto, Darren [D-FL-9]
Darren
Soto
D
FL
9
2025-08-08
False
- S000344
Rep. Sherman, Brad [D-CA-32]
Brad
Sherman
D
CA
32
2025-09-30
False
- M001223
Rep. Magaziner, Seth [D-RI-2]
Seth
Magaziner
D
RI
2
2025-10-06
False
- G000599
Rep. Goldman, Daniel S. [D-NY-10]
Daniel
Goldman
D
NY
S.
10
2025-12-01
False
- L000593
Rep. Levin, Mike [D-CA-49]
Mike
Levin
D
CA
49
2025-12-15
False
- S001201
Rep. Suozzi, Thomas R. [D-NY-3]
Thomas
Suozzi
D
NY
R.
3
2025-12-17
False
Taxation
Taxation
2025-02-25T20:54:12Z
00
2025-01-24
Introduced in House
2025-04-25T13:00:28Z
Performing Artist Tax Parity Act of 2025
This bill increases the income limit and makes other modifications to the above-the-line tax deduction for business expenses of qualified performing artists. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.)
Under current law, a qualified performing artist (who may deduct certain business expenses from gross income) is defined as an individual who (1) performs services in the performing arts as an employee for at least two employers during the tax year and receives at least $200 from each employer (minimum payment), (2) has business deductions attributable to such services exceeding 10% of the gross income received from such services, and (3) has adjusted gross income of $16,000 or less.
The bill modifies the definition of a qualified performing artist (for purposes of the business expense deduction) to eliminate the $16,000 adjusted gross income limitation and increase the minimum payment amount to $500 (adjusted for inflation beginning in 2026).
However, under the bill, the tax deduction for business expenses of qualified performing artists phases out for individuals with gross income exceeding $100,000 (or $200,000 for joint filers) such that the tax deduction completely phases out for individuals with gross income exceeding $120,000 (or $240,000 for joint filers). (The phase-out threshold is adjusted for inflation beginning in 2026.)
Finally, the bill provides that commissions paid to a manager or agent by a qualified performing artist are deductible business expenses.

Performing Artist Tax Parity Act of 2025
- Display Title
45

Performing Artist Tax Parity Act of 2025
2025-02-22T06:23:49Z
- Short Title(s) as Introduced
101

Performing Artist Tax Parity Act of 2025
2025-02-22T06:23:20Z
Introduced in House
IH
- Official Title as Introduced
6

To amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees, and for other purposes.
2025-02-22T06:18:36Z
Introduced in House
IH
- Introduced in House
2025-01-24T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr721ih/xml/BILLS-119hr721ih.xml
2025-01-24
Referred to the House Committee on Ways and Means.
text/xml
EN
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