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S 2872 117th Congress Senate Taxation

Performing Artist Tax Parity Act of 2021

Introduced: February 7, 2022 Introduced by: Warner, Mark R. Democratic · Virginia See on congress.gov
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
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 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.

What's happening now September 28, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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/)
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