skip to main content

H.R. 3121: Performing Artist Tax Parity Act of 2019

Call or Write Congress

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 ...

Sponsor and status

Judy Chu

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

Read Text »
Last Updated: Jun 5, 2019
Length: 4 pages
Jun 5, 2019
116th Congress (2019–2021)

Introduced on Jun 5, 2019

This bill is in the first stage of the legislative process. It was introduced into Congress on June 5, 2019. It will typically be considered by committee next before it is possibly sent on to the House or Senate as a whole.

3% chance of being enacted according to Skopos Labs (details)


Jun 5, 2019

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

If this bill has further action, the following steps may occur next:
Passed Committee

Passed House

Passed Senate

Signed by the President

H.R. 3121 is 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.

How to cite this information.

We recommend the following MLA-formatted citation when using the information you see here in academic work:

“H.R. 3121 — 116th Congress: Performing Artist Tax Parity Act of 2019.” 2019. May 27, 2020 <>

Where is this information from?

GovTrack automatically collects legislative information from a variety of governmental and non-governmental sources. This page is sourced primarily from, the official portal of the United States Congress. is generally updated one day after events occur, and so legislative activity shown here may be one day behind. Data via the congress project.