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S 3120 110th Congress Senate Taxation Arts, Culture, Religion Cost of living adjustments Economics and Public Finance Entertainers Income tax Indexing (Economic policy) Performing arts Tax deductions

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

Introduced: June 12, 2008 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Jun 12, 2008
Read twice and referred to the Committee on Finance.
Jun 12, 2008
Introduced in Senate
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 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 2009.

What's happening now June 12, 2008

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3120: A bill to amend the Internal Revenue Code of 1986 to increase the income limitations for qualified performing artists eligible for an above-the-line deduction for performance expenses.. 110th Congress. Open America. https://openamerica.io/bill/110-S-3120/
MLA
"S. 3120: A bill to amend the Internal Revenue Code of 1986 to increase the income limitations for qualified performing artists eligible for an above-the-line deduction for performance expenses.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-3120/.
Bluebook (legal)
S. 3120, 110th Cong. (2026), https://openamerica.io/bill/110-S-3120/.
Markdown link
[S. 3120: A bill to amend the Internal Revenue Code of 1986 to increase the income limitations for qualified performing artists eligible for an above-the-line deduction for performance expenses.](https://openamerica.io/bill/110-S-3120/)
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