Performing Artist Tax Parity Act of 2025
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
The Performing Artist Tax Parity Act of 2025 aims to provide greater tax relief for performing artists. It eliminates the adjusted gross income limit of $16,000 that previously restricted the deduction of business expenses, and increases the minimum payment requirement from $200 to $500 per employer (adjusted for inflation). The deduction will phase out for higher-income artists, with a phaseout threshold of $100,000 (or $200,000 for joint filers), also adjusted for inflation, and the bill clarifies that commissions paid to managers or agents are deductible business expenses.
Key provisions
- Eliminates the adjusted gross income limit of $16,000 for the deduction of performing artist expenses.
- Increases the minimum payment requirement from employers to $500 (adjusted for inflation).
- Introduces a phaseout of the deduction for taxpayers with gross income exceeding $100,000 ($200,000 for joint filers), adjusted for inflation.
- Allows deductions for commissions paid to a performing artist’s manager or agent.
- Adjusts the cost-of-living adjustment for income and payment thresholds starting in 2026.
Who is affected
- Performing artists (musicians, actors, dancers, etc.)
- Taxpayers
- Managers and agents of performing artists
- The entertainment industry
Notable changes
- Removes the adjusted gross income limitation on the deduction.
Bill text
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Sponsors
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27 on record
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Cosponsors
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