Performing Artist Tax Parity Act of 2023
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 2023
This bill modifies the above-the-line 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 2023.
- Introduced in House Formatted Text PDF Formatted XML
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Cite this page
U.S. Congress. (2026). H.R. 2871: Performing Artist Tax Parity Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-HR-2871/
"H.R. 2871: Performing Artist Tax Parity Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-2871/.
H.R. 2871, 118th Cong. (2026), https://openamerica.io/bill/118-HR-2871/.
[H.R. 2871: Performing Artist Tax Parity Act of 2023](https://openamerica.io/bill/118-HR-2871/)