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S 3893 109th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for qualified performing artists eligible for an above-the-line deduction for performance expenses.

Introduced: September 14, 2006 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Arts, Culture, ReligionCost of living adjustmentsEconomics and Public FinanceEntertainers
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Income taxIndexing (Economic policy)Performing artsTax deductions
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 14, 2006
Read twice and referred to the Committee on Finance.
Sep 14, 2006
Introduced in Senate
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 Latest action September 14, 2006

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase from $16,000 to $30,000 the adjusted gross income limitation applicable to qualified performing artists who are eligible to deduct their performance expenses from gross income (above-the-line tax deduction). Provides for an inflation adjustment to such increased income limitation beginning in 2011.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3893: A bill to amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for qualified performing artists eligible for an above-the-line deduction for performance expenses.. 109th Congress. Open America. https://openamerica.io/bill/109-S-3893/
MLA
"S. 3893: A bill to amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for qualified performing artists eligible for an above-the-line deduction for performance expenses.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-3893/.
Bluebook (legal)
S. 3893, 109th Cong. (2026), https://openamerica.io/bill/109-S-3893/.
Markdown link
[S. 3893: A bill to amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for qualified performing artists eligible for an above-the-line deduction for performance expenses.](https://openamerica.io/bill/109-S-3893/)
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