A Republican bill with 18 Democratic cosponsors · See all 26 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Performing Artist Tax Parity Act of 2025 aims to amend the Internal Revenue Code of 1986. It focuses on changing how performing artist employees deduct certain expenses. The bill updates the phaseout rules for these deductions based on gross income. It also includes provisions for cost-of-living adjustments for specific thresholds. Additionally, the bill increases the threshold for determining nominal employers. These changes are intended to apply to taxable years beginning after December 31, 2024.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Deduction Clarification: The bill clarifies that deductions can include commissions paid to a performing artist's manager or agent, as noted in Section 2(b).
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Inflation Protection for Deductions: The $100,000 income threshold for the deduction phaseout will be increased annually by a cost-of-living adjustment for years after 2025, as stated in Section 2(a)(2)(iii).
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Inflation Protection for Employer Thresholds: The $500 threshold used for determining nominal employers will also be increased via a cost-of-living adjustment after 2025, according to Section 2(c)(2).
Potential Negative Impacts for People
- Income-Based Deduction Reductions: The amount of expenses a performing artist can take into account will be reduced by 10 percentage points for every $2,000 (or $4,000 for joint returns) that their gross income exceeds $100,000 (or $200,000 for joint returns), as specified in Section 2(a)(2)(ii).
- 12/17/2025
- 1 Cosponsor added.
- 12/15/2025
- 1 Cosponsor added.
- 12/1/2025
- 1 Cosponsor added.
- 10/6/2025
- 1 Cosponsor added.
- 9/30/2025
- 1 Cosponsor added.
- 8/8/2025
- 1 Cosponsor added.
- 4/7/2025
- 2 Cosponsors added.
- 3/18/2025
- 4 Cosponsors added.
- 3/5/2025
- 1 Cosponsor added.
- 1/24/2025
- Referred to the House Committee on Ways and Means.
- 13 Cosponsors added.
- Introduced in House
2 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Julia BrownleyDemocrat · California
Brendan BoyleDemocrat · Pennsylvania
Don BaconRepublican · Nebraska
Nanette BarragánDemocrat · California
Judy ChuDemocrat · California
Mike CareyRepublican · Ohio
Danny DavisDemocrat · Illinois
Lloyd DoggettDemocrat · Texas
Brian FitzpatrickRepublican · Pennsylvania
Jimmy GomezDemocrat · California
Daniel GoldmanDemocrat · New York
Steven HorsfordDemocrat · Nevada
Mike LevinDemocrat · California
Laurel LeeRepublican · Florida
Michael LawlerRepublican · New York
Nicole MalliotakisRepublican · New York
Seth MagazinerDemocrat · Rhode Island
Chellie PingreeDemocrat · Maine
Jimmy PanettaDemocrat · California
Brad ShermanDemocrat · California
Linda SánchezDemocrat · California
Bradley SchneiderDemocrat · Illinois
Darren SotoDemocrat · Florida
Thomas SuozziDemocrat · New York
Michael TurnerRepublican · Ohio
Claudia TenneyRepublican · New York