# 119-s-1121: Performing Artist Tax Parity Act of 2025

119-s-1121, Performing Artist Tax Parity Act of 2025, is a 119th Congress bill sponsored by Sen. Warner, Mark R. [D-VA] (D-VA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-1121
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1121
- Congress: 119
- Title: Performing Artist Tax Parity Act of 2025
- Status: introduced
- Introduced: 2025-03-25
- Sponsor: Sen. Warner, Mark R. [D-VA] (D-VA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (1)

- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-03-25T00:00:00.000Z

## Provisions PRIA read

- More deductible costs for performers: benefit, high. 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. The…
- New deduction phaseout for performers: cost, high. 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 ded…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-1748: Kids Online Safety Act
- 119-s-476: White Oak Resiliency Act of 2025
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-3524: American Battlefield Protection Program Amendments Act of 2025
- 119-s-1639: American Innovation and Jobs Act

## Sources
- [119-s-1121 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1121)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-476: White Oak Resiliency Act of 2025](https://policyrisk.com/legislation/119-s-476)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-3524: American Battlefield Protection Program Amendments Act of 2025](https://policyrisk.com/legislation/119-s-3524)
- [119-s-1639: American Innovation and Jobs Act](https://policyrisk.com/legislation/119-s-1639)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1121 (as of 2026-04-21).