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HR 3453 115th Congress House

Tax Relief for Artists Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to provide a standard deduction for the trade or business expenses of artists.

Introduced: July 27, 2017 Introduced by: Velázquez, Nydia M. Democratic · New York See on congress.gov
Taxation Art, artists, authorshipBusiness expensesIncome tax deductionsMusic
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Performing artsSound recordingTelevision and film
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 27, 2017
Referred to the House Committee on Ways and Means.
Jul 27, 2017
Introduced in House
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 Latest action July 27, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tax Relief for Artists Act of 2017

This bill amends the Internal Revenue Code to allow a standard deduction for the trade and business expenses of artists. The deduction is limited to the lesser of: (1) $2,500, or (2) the gross income of the taxpayer derived from one or more artistic trades or businesses carried on by the taxpayer (or, if less, taxable income).

To be eligible for the deduction, a taxpayer must have: (1) household income for the taxable year that does not exceed 250% of the poverty line for a family of the size involved, and (2) gross income derived from one or more artistic trades or businesses carried on by the taxpayer.

An "artistic trade or business" is any trade or business in the literary, graphic design, film, visual, media, musical, theatre, recording, or dance arts.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3453: Tax Relief for Artists Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3453/
MLA
"H.R. 3453: Tax Relief for Artists Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3453/.
Bluebook (legal)
H.R. 3453, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3453/.
Markdown link
[H.R. 3453: Tax Relief for Artists Act of 2017](https://openamerica.io/bill/115-HR-3453/)
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