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119-s-1121119th CongressWALLET

Performing Artist Tax Parity Act of 2025

Sponsored By: Senator Warner, Mark R. [D-VA]

Introduced

Summary

Expands the above-the-line tax deduction for performing artists. It would raise the minimum employer payment, remove the $16,000 adjusted gross income cap, and add a phased cutoff for higher earners.

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  • Performing artists: More performers could claim above-the-line business expenses because the $16,000 adjusted gross income limit is removed and the minimum payment per employer increases from $200 to $500.
  • Managers and agents: Commissions paid to a performing artist's manager or agent would be deductible as the artist's business expense.
  • Middle and higher earners: The deduction would phase out for single filers above $100,000 and fully end above $120,000. For joint filers the phaseout starts above $200,000 and ends above $240,000. These dollar thresholds would be adjusted for inflation after 2025.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

More deductible costs for performers

If enacted, this bill would let performing artists include commissions paid to a manager or agent in the above-the-line deduction. It would also raise the small 'nominal employer' cutoff from $200 to $500. The $500 amount would be indexed for inflation after 2025 and rounded to the nearest $50. These changes would apply to tax years starting after December 31, 2024.

New deduction phaseout for performers

If enacted, this bill would reduce how much performing artists can deduct for work expenses. For single filers, the deduction would be cut by 10 percentage points for each $2,000 (or fraction) of gross income over $100,000. For joint filers, the step is $4,000 and the threshold is $200,000. The deductible percent cannot go below zero. The $100,000 threshold would be indexed for inflation after 2025 and rounded to the nearest $1,000. These rules would apply to tax years starting after December 31, 2024.

Sponsors & CoSponsors

Sponsor

Warner, Mark R. [D-VA]

VA • D

Cosponsors

  • Sen. Tillis, Thomas [R-NC]

    NC • R

    Sponsored 3/25/2025

Roll Call Votes

No roll call votes available for this bill.

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