Performing Artist Tax Parity Act of 2025
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Overview
The Performing Artist Tax Parity Act of 2025 aims to make the tax deductions available to a wider range of performing artists. It eliminates the adjusted gross income limit of $16,000 for qualifying artists 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 $120,000 for single filers and $240,000 for joint filers, also adjusted for inflation. The bill also clarifies that commissions paid to a performing artist’s manager or agent are deductible business expenses.
Key provisions
- Eliminates the adjusted gross income limit for qualified performing artists.
- Increases the minimum payment requirement from employers to $500 (adjusted for inflation).
- Phase-out of deductions for taxpayers with gross income exceeding $100,000 (single) or $200,000 (joint).
- The phase-out threshold is adjusted for inflation beginning in 2026.
- Allows deductions for commissions paid to a performing artist’s manager or agent.
- Clarifies that business expenses of performing artists are deductible.
- Modifies the definition of ‘performing artists’ in the Internal Revenue Code.
Who is affected
- Performing artists (musicians, actors, dancers, etc.)
- Taxpayers
- Businesses that employ performing artists
- Individuals with high incomes
Notable changes
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2 on record
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