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H.R. 3121 (116th): Performing Artist Tax Parity Act of 2019

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About the bill

How much should a performer be allowed to earn and still take tax deductions for certain expenses?


Performing artists pay out of pocket for many expenditures such as union dues, travel to auditions, and talent agents. In some cases they could spend as much as 30% of their income on such items.

These are known as “miscellaneous itemized deductions” and 2017’s Republican tax reform bill eliminated them,”. As a result, thousands of performing artists saw tax increases in a law meant to lower taxes.

Technically, such deductions may still be allowed under a 1986 law, but in practice almost nobody takes them. That’s because the maximum income allowed to qualify for such exemptions has remained unchanged for 33 years: $16,000.

The Hollywood Reporter crunched four real performers’ …

Sponsor and status

Judy Chu

Sponsor. Representative for California's 27th congressional district. Democrat.

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Last Updated: Jun 5, 2019
Length: 4 pages
Jun 5, 2019
116th Congress (2019–2021)
Died in a previous Congress

This bill was introduced on June 5, 2019, in a previous session of Congress, but it did not receive a vote.

Although this bill was not enacted, its provisions could have become law by being included in another bill. It is common for legislative text to be introduced concurrently in multiple bills (called companion bills), re-introduced in subsequent sessions of Congress in new bills, or added to larger bills (sometimes called omnibus bills).


29 Cosponsors (21 Democrats, 8 Republicans)



Jun 5, 2019

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

H.R. 3121 (116th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number H.R. 3121. This is the one from the 116th Congress.

This bill was introduced in the 116th Congress, which met from Jan 3, 2019 to Jan 3, 2021. Legislation not passed by the end of a Congress is cleared from the books.

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“H.R. 3121 — 116th Congress: Performing Artist Tax Parity Act of 2019.” 2019. December 6, 2021 <>

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