Skip to main content
S. 2872 117th Congress Senate

Performing Artist Tax Parity Act of 2021

Official title: A bill 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.

Introduced: September 28, 2021 Introduced by: Mark R. Warner Democratic · Virginia See on congress.gov
Taxation
Sign in to write a letter Sign in to watch
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 28, 2021
Read twice and referred to the Committee on Finance.
Sep 28, 2021
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action September 28, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 4750 Performing Artist Tax Parity Act of 2021
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • AMERICANS FOR THE ARTS
    for AMERICANS FOR THE ARTS · District of Columbia · 4th Quarter 2023 (Oct 1 - Dec 31)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 15
All 15 Democratic 14 Republican 1
D
Luján, Ben Ray
New Mexico · Dec 14, 2022
 D
Bennet, Michael F.
Colorado · Nov 14, 2022
 D
Durbin, Richard J.
Illinois · Nov 14, 2022
 D
Hassan, Margaret Wood
New Hampshire · Sep 13, 2022
 D
Heinrich, Martin
New Mexico · Feb 7, 2022
 D
Hickenlooper, John W.
Colorado · Feb 7, 2022
 D
Schatz, Brian
Hawaii · Feb 7, 2022
 D
Cortez Masto, Catherine
Nevada · Feb 1, 2022
 D
Klobuchar, Amy
Minnesota · Feb 1, 2022
 D
Rosen, Jacky
Nevada · Feb 1, 2022
 D
Murphy, Christopher
Connecticut · Jan 11, 2022
 D
Peters, Gary C.
Michigan · Jan 11, 2022
 D
Gillibrand, Kirsten E.
New York · Dec 9, 2021
 D
Padilla, Alex
California · Dec 6, 2021
 R
Hagerty, Bill
Tennessee · Sep 28, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2872: Performing Artist Tax Parity Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-2872/
MLA
"S. 2872: Performing Artist Tax Parity Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-2872/.
Bluebook (legal)
S. 2872, 117th Cong. (2026), https://openamerica.io/bill/117-S-2872/.
Markdown link
[S. 2872: Performing Artist Tax Parity Act of 2021](https://openamerica.io/bill/117-S-2872/)
Report a problem