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Tax Relief for Artists: Increased Deductions for Work Expenses

This new law makes it easier for performing artists to deduct work-related expenses from their taxes. It raises the income limit for these deductions and increases the minimum earnings threshold from an employer to qualify for the tax break. These changes aim to provide financial support to artists and will take effect from 2025.
Key points
Performing artists will be able to deduct more work-related expenses, including manager or agent commissions, from their taxable income.
The income threshold at which the tax deduction for artists begins to phase out has been increased, meaning more artists will qualify for the full deduction.
The minimum earnings from an employer required for an artist to qualify for the deduction has been raised from $200 to $500, with annual adjustments for inflation.
These changes could improve the financial well-being of many artists, allowing them to keep more of their earnings.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1121
Sponsor: Sen. Warner, Mark R. [D-VA]
Process start date: 2025-03-25
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Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Performing Artist Tax Parity Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_1121.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-03-25.

What are the main provisions?

Key points include:

  • Performing artists will be able to deduct more work-related expenses, including manager or agent commissions, from their taxable income.
  • The income threshold at which the tax deduction for artists begins to phase out has been increased, meaning more artists will qualify for the full deduction.
  • The minimum earnings from an employer required for an artist to qualify for the deduction has been raised from $200 to $500, with annual adjustments for inflation.
  • These changes could improve the financial well-being of many artists, allowing them to keep more of their earnings.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Warner, Mark R. [D-VA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Media and Culture