# 119-hr-721: Performing Artist Tax Parity Act of 2025

119-hr-721, Performing Artist Tax Parity Act of 2025, is a 119th Congress bill sponsored by Rep. Buchanan, Vern [R-FL-16] (R-FL); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-721
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-721
- Congress: 119
- Title: Performing Artist Tax Parity Act of 2025
- Status: introduced
- Introduced: 2025-01-24
- Sponsor: Rep. Buchanan, Vern [R-FL-16] (R-FL)
- Cosponsors: 26
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Would reshape the above-the-line deduction for performing artists by adding an income phaseout and indexing key thresholds to inflation.** It would also expand what counts as deductible expenses and raise the small‑employer test used in the rule. - Performing artists: Would keep the current deduction framework but phase it out by 10 percentage points for every $2,000 (or $4,000 for joint returns) a performer’s gross income exceeds $100,000. The $100,000 threshold would be indexed for inflation for years after 2025. - Managers and agents: Would explicitly allow commissions paid to an artist’s manager or agent to be included as deductible performing-artist expenses, making those fees part of the above-the-line deduction. - Tax rules and tests: Would raise the “nominal employer” threshold from $200 to $500 and apply the same cost-of-living adjustment rule after 2025, changing which payers meet that test. The changes would apply to tax years beginning after December 31, 2024.

## Cosponsors (26)

- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-01-24T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-01-24T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-01-24T00:00:00.000Z
- Rep. Lawler, Michael [R-NY-17] (R-NY), 2025-01-24T00:00:00.000Z
- Rep. Chu, Judy [D-CA-28] (D-CA), 2025-01-24T00:00:00.000Z
- Rep. Sánchez, Linda T. [D-CA-38] (D-CA), 2025-01-24T00:00:00.000Z
- Rep. Boyle, Brendan F. [D-PA-2] (D-PA), 2025-01-24T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-01-24T00:00:00.000Z
- Rep. Horsford, Steven [D-NV-4] (D-NV), 2025-01-24T00:00:00.000Z
- Rep. Doggett, Lloyd [D-TX-37] (D-TX), 2025-01-24T00:00:00.000Z
- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2025-01-24T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2025-01-24T00:00:00.000Z
- Rep. Gomez, Jimmy [D-CA-34] (D-CA), 2025-01-24T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-03-05T00:00:00.000Z
- Rep. Barragán, Nanette Diaz [D-CA-44] (D-CA), 2025-03-18T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2025-03-18T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2025-03-18T00:00:00.000Z
- Rep. Turner, Michael R. [R-OH-10] (R-OH), 2025-03-18T00:00:00.000Z
- Rep. Lee, Laurel M. [R-FL-15] (R-FL), 2025-04-07T00:00:00.000Z
- Rep. Pingree, Chellie [D-ME-1] (D-ME), 2025-04-07T00:00:00.000Z
- Rep. Soto, Darren [D-FL-9] (D-FL), 2025-08-08T00:00:00.000Z
- Rep. Sherman, Brad [D-CA-32] (D-CA), 2025-09-30T00:00:00.000Z
- Rep. Magaziner, Seth [D-RI-2] (D-RI), 2025-10-06T00:00:00.000Z
- Rep. Goldman, Daniel S. [D-NY-10] (D-NY), 2025-12-01T00:00:00.000Z
- Rep. Levin, Mike [D-CA-49] (D-CA), 2025-12-15T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2025-12-17T00:00:00.000Z

## Provisions PRIA read

- More deductible costs for performing artists: benefit, medium. This bill would let performing artists deduct commissions paid to their manager or agent as above-the-line performing-artist expenses. It would also raise the 'nominal employer' dollar test from $200 to $500 for these rules. For taxable years after 2025 the $500 amount would be increased for inflat…
- New income phaseout for performing artists: cost, high. This bill would phase out the performing-artist above-the-line deduction once gross income tops $100,000 ($200,000 for joint filers). For single filers the deduction would be cut by 10 percentage points for each $2,000 (or part of $2,000) over $100,000. For joint filers the cut would be 10 percenta…

## Related bills

- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-2102: Major Richard Star Act
- 119-hr-1684: PAST Act of 2025
- 119-hr-1661: SAFE Act of 2025
- 119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act
- 119-hr-3112: Better CARE for Animals Act of 2025

## Sources
- [119-hr-721 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/721)

## Related
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [119-hr-1684: PAST Act of 2025](https://policyrisk.com/legislation/119-hr-1684)
- [119-hr-1661: SAFE Act of 2025](https://policyrisk.com/legislation/119-hr-1661)
- [119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act](https://policyrisk.com/legislation/119-hr-1993)
- [119-hr-3112: Better CARE for Animals Act of 2025](https://policyrisk.com/legislation/119-hr-3112)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-721 (as of 2026-04-21).