S. 1121 · Where this bill is now
In committee
Introduced in the Senate, Mar 25, 2025
What this bill does
In plain words · AI-written from the official summaryIncreases tax deductions for performing artists
This bill makes it easier for people who work as performing artists to deduct their work-related expenses from their taxes. Right now, there's a strict income limit that prevents many performing artists from using this deduction once they earn more than $16,000. The bill removes that old limit but creates a new, more gradual one—you can still claim the deduction if you earn up to $100,000, and it phases out as your income goes higher. It also raises the minimum amount you need to earn from each employer (from $200 to $500) and allows you to deduct payments you make to managers or agents.
How it affects you
If you're a performing artist who works for multiple employers—like someone doing gigs as a dancer, musician, actor, or other performer—this could reduce your taxes by letting you deduct more of your work expenses, such as equipment, costumes, or training. The changes mainly help working performers who earn between $16,000 and $100,000, giving them access to deductions that weren't available to them before.
Read the official summary (Introduced in Senate, Mar 25, 2025)
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.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionS. 1121
A BILL
Performing Artist Tax Parity Act of 2025
Sponsor: Sen. Mark R. Warner (D-VA) · Introduced Mar 25, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Mar 25, 2025: “Read twice and referred to the Committee on Finance.”