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

The text of the bill below is as of Jun 5, 2019 (Introduced). The bill was not enacted into law.

Summary of this 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 …



1st Session

H. R. 3121


June 5, 2019

(for herself and Mr. Buchanan) introduced the following bill; which was referred to the Committee on Ways and Means


To amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees, and for other purposes.


Short title

This Act may be cited as the Performing Artist Tax Parity Act of 2019.


Above-the-line deduction of expenses of performing artists


In general

Section 62(a)(2)(B) of the Internal Revenue Code of 1986 is amended—


by striking performing artists.—The deductions and inserting the following:

performing artists.—


In general

The deductions

, and


by adding at the end the following new clauses:



The amount of expenses taken into account under clause (i) shall be reduced (but not below zero) by 10 percentage points for each $2,000 ($4,000 in the case of a joint return), or fraction thereof, by which the taxpayer’s adjusted gross income (determined without regard to this subparagraph) for the taxable year exceeds $100,000 (200 percent of such amount in the case of a joint return).


Cost-of-living adjustment

In the case of any taxable year beginning in a calendar year after 2019, the $100,000 amount under clause (ii) shall be increased by an amount equal to—


such dollar amount, multiplied by


the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof.

If any amount after adjustment under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000.



Clarification regarding commission paid to performing artist’s manager or agent

Section 62(a)(2)(B)(i) of such Code, as amended by subsection (a), is amended by inserting before the period at the end the following: , including any commission paid to the performing artist’s manager or agent.


Conforming amendments


Section 62(a)(2)(B)(i) of such Code, as amended by the preceding provisions of this Act, is amended by striking by him and inserting by the performing artist.


Section 62(b)(a) of such Code is amended by inserting and at the end of subparagraph (A), by striking , and at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C).