Performing Artist Tax Parity Act of 2021
Official title: 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.
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4750: Performing Artist Tax Parity Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-4750/
"H.R. 4750: Performing Artist Tax Parity Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-4750/.
H.R. 4750, 117th Cong. (2026), https://openamerica.io/bill/117-HR-4750/.
[H.R. 4750: Performing Artist Tax Parity Act of 2021](https://openamerica.io/bill/117-HR-4750/)