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Main Subject: Taxation

Performing Artist Tax Parity Act of 2023

This bill modifies the above-the-line tax deduction for the expenses of performing artists (including commissions paid to managers or agents) to provide for a phaseout of such deduction for taxpayers whose adjusted gross income exceeds $100,000 ($200,000 for joint return filers). The $100,000 phaseout threshold is adjusted for inflation annually for taxable years beginning after 2023.

House floor actions Actions

IntroReferral
Apr. 26 2023	Referred to the House Committee on Ways and Means.

Library of Congress Actions

IntroReferral
Apr. 26 2023	Introduced in House Introduced in House

House bill HR2871-118

Performing Artist Tax Parity Act of 2023

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