Performing Artist Tax Parity Act of 2021

12/30/2022, 7:03 AM

Performing Artist Tax Parity Act of 2021

This bill modifies the tax deduction for the expenses of performing artists (including commissions paid to managers or agents) to provide for a phaseout of such deduction for taxpayers whose adjusted gross income exceeds $100,000 ($200,000 for joint return filers). The $100,000 phaseout threshold is adjusted for inflation annually for taxable years beginning after 2021.

Congress
117

Number
S - 2872

Introduced on
2021-09-28

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

9/28/2021

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Performing Artist Tax Parity Act of 2021

This bill modifies the tax deduction for the expenses of performing artists (including commissions paid to managers or agents) to provide for a phaseout of such deduction for taxpayers whose adjusted gross income exceeds $100,000 ($200,000 for joint return filers). The $100,000 phaseout threshold is adjusted for inflation annually for taxable years beginning after 2021.

Alternative Names
Official Title as IntroducedA bill 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.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary10/20/2021

Performing Artist Tax Parity Act of 2021

This bill modifies the tax deduction for the expenses of performing artists (including commissions paid to managers or agents) to provide for a phaseout of such deduction for taxpayers whose ...


Latest Action9/28/2021
Read twice and referred to the Committee on Finance.