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S. 1121 119th Congress Senate

Performing Artist Tax Parity Act of 2025

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: March 25, 2025 Introduced by: Mark R. Warner Democratic · Virginia See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 25, 2025
Read twice and referred to the Committee on Finance.
Mar 25, 2025
Introduced in Senate
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What's happening now March 25, 2025

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Performing Artist Tax Parity Act of 2025

This bill increases the income limit and makes other modifications to the above-the-line tax deduction for business expenses of qualified performing artists. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.)

Under current law, a qualified performing artist (who may deduct certain business expenses from gross income) is defined as an individual who (1) performs services in the performing arts as an employee for at least two employers during the tax year and receives at least $200 from each employer (minimum payment), (2) has business deductions attributable to such services exceeding 10% of the gross income received from such services, and (3) has adjusted gross income of $16,000 or less.

The bill modifies the definition of a qualified performing artist (for purposes of the business expense deduction) to eliminate the $16,000 adjusted gross income limitation and increase the minimum payment amount to $500 (adjusted for inflation beginning in 2026).

However, under the bill, the tax deduction for business expenses of qualified performing artists phases out for individuals with gross income exceeding $100,000 (or $200,000 for joint filers) such that the tax deduction completely phases out for individuals with gross income exceeding $120,000 (or $240,000 for joint filers). (The phase-out threshold is adjusted for inflation beginning in 2026.)

Finally, the bill provides that commissions paid to a manager or agent by a qualified performing artist are deductible business expenses.

 Related & companion bills 2
  • HR 721 Identical bill Performing Artist Tax Parity Act of 2025
  • HR 6900 American Affordability Act of 2025
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 55

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

Bodies those filers lobbied

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 Cosponsors 1
All 1 Republican 1
R
Tillis, Thomas
North Carolina · Mar 25, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1121: Performing Artist Tax Parity Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-S-1121/
MLA
"S. 1121: Performing Artist Tax Parity Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-1121/.
Bluebook (legal)
S. 1121, 119th Cong. (2026), https://openamerica.io/bill/119-S-1121/.
Markdown link
[S. 1121: Performing Artist Tax Parity Act of 2025](https://openamerica.io/bill/119-S-1121/)
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