119th Congress · introduced in the Senate · Mar 25, 2025
Performing Artist Tax Parity Act of 2025
Official title from Congress.gov
Latest action (Mar 25, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Mar 25, 2025)
Performing Artist Tax Parity Act of 2025
This bill increases the income limit and makes other modifications to the above-the-line tax deduction for business expenses of qualified performing artists. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.)
Under current law, a qualified performing artist (who may deduct certain business expenses from gross income) is defined as an individual who (1) performs services in the performing arts as an employee for at least two employers during the tax year and receives at least $200 from each employer (minimum payment), (2) has business deductions attributable to such services exceeding 10% of the gross income received from such services, and (3) has adjusted gross income of $16,000 or less.
The bill modifies the definition of a qualified performing artist (for purposes of the business expense deduction) to eliminate the $16,000 adjusted gross income limitation and increase the minimum payment amount to $500 (adjusted for inflation beginning in 2026).
However, under the bill, the tax deduction for business expenses of qualified performing artists phases out for individuals with gross income exceeding $100,000 (or $200,000 for joint filers) such that the tax deduction completely phases out for individuals with gross income exceeding $120,000 (or $240,000 for joint filers). (The phase-out threshold is adjusted for inflation beginning in 2026.)
Finally, the bill provides that commissions paid to a manager or agent by a qualified performing artist are deductible business expenses.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
61 citations; showing the 25 most recently posted.
INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES · lobbying firm or registrant: RADIUS ADVOCACY, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Tax policy related to domestic production. Section 181 under the Internal Revenue Code (No legislation yet). H.R.721/S.1121 - Performing Artist Tax Parity Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$610,000
Spent on own lobbying
…Tax Provisions Sec. 181, Federal Film and Television Incentive Federal production incentive H.R. 1, One Big Beautiful Bill H.R.4840/S.2530, CREATE Act H.R.721/S.1121, Performing Artist Tax Parity Act H.R. 10582/S. 5552, Motion Picture Television and Entertainment Revitalization Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACTORS EQUITY · lobbying firm or registrant: ALIGNMENT GOVERNMENT STRATEGIES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
Support the Performing Artist Tax Parity Act, H.R. 721 and S. 1121
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS · lobbying firm or registrant: AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
- H.R. 721/S.1121 Performing Artist Tax Parity Act: Support for tax parity for performing artists - Artist-Museum Partnership Act: provide a deduction equal to the fair market v…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICANS FOR THE ARTS · lobbying firm or registrant: AMERICANS FOR THE ARTS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · amended · posted Oct 19, 2026 · issue area: Economics/Economic Development
Amount not reported
…nsive Resources for Entrepreneurs in the Arts to Transform the Economy Act (CREATE Act) HR 6381 / S.3521 - Performing Artists Tax Parity Act (PATPA) - HR 721 / S.1121 introduced in this Congress. - Bureau of Economic Analysis Arts and Cultural Production Satellite Account
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. View filing
AMERICANS FOR THE ARTS · lobbying firm or registrant: AMERICANS FOR THE ARTS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · amended · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
Amount not reported
…or corporations; .5% floor on individual itemizers; 35 percent giving cap on the 37 percent tax bracket. - Performing Artists Tax Parity Act (PATPA) - HR 721 / S. 1121
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. View filing
OPERA AMERICA · lobbying firm or registrant: OPERA AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
Amount not reported
H.R.721, S. 1121: Performing Arts Tax Parity Act, To amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for above-the-line deduction of ex…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
DEPARTMENT FOR PROFESSIONAL EMPLOYEES AFL-CIO · lobbying firm or registrant: DEPARTMENT FOR PROFESSIONAL EMPLOYEES, AFL-CIO
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
Amount not reported
Support for the Performing Artist Tax Parity Act (S.1121 and H.R. 721)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES · lobbying firm or registrant: INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 15, 2026 · issue area: Taxation/Internal Revenue Code
$135,000
Spent on own lobbying
…ntertainment Revitalization Act; Support for H.R. 4840 / S. 2530, Creative Relief and Expensing for Artistic Entertainment (CREATE) Act; Support for H.R. 721 / S.1121, Performing Artist Tax Parity Act; Support for H.R. 2671 / S. 1286, Tax Fairness for Workers Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACTORS' EQUITY · lobbying firm or registrant: MELTSNER STRATEGIES, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Sep 2, 2026 · issue area: Taxation/Internal Revenue Code
$19,000
Paid to lobbying firm
Support the Performing Artist Tax Parity Act, H.R. 721 and S. 1121
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$640,000
Spent on own lobbying
…Tax Provisions Sec. 181, Federal Film and Television Incentive Federal production incentive H.R. 1, One Big Beautiful Bill H.R.4840/S.2530, CREATE Act H.R.721/S.1121, Performing Artist Tax Parity Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICANS FOR THE ARTS · lobbying firm or registrant: AMERICANS FOR THE ARTS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Economics/Economic Development
$22,599
Spent on own lobbying
…nsive Resources for Entrepreneurs in the Arts to Transform the Economy Act (CREATE Act) HR 6381 / S.3521 - Performing Artists Tax Parity Act (PATPA) - HR 721 / S.1121 introduced in this Congress.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICANS FOR THE ARTS · lobbying firm or registrant: AMERICANS FOR THE ARTS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$22,599
Spent on own lobbying
- The CHARITBLE ACT, S. 317 & HR 801 - Performing Artists Tax Parity Act (PATPA) - HR 721 / S. 1121
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DEPARTMENT FOR PROFESSIONAL EMPLOYEES AFL-CIO · lobbying firm or registrant: DEPARTMENT FOR PROFESSIONAL EMPLOYEES, AFL-CIO
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
Amount not reported
Support for the Performing Artist Tax Parity Act (S.1121 and H.R. 721)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS · lobbying firm or registrant: AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
- H.R. 721/S.1121 Performing Artist Tax Parity Act: Support for tax parity for performing artists - Artist-Museum Partnership Act: provide a deduction equal to the fair market v…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES · lobbying firm or registrant: RADIUS ADVOCACY, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 19, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Tax policy related to domestic production. Section 181 under the Internal Revenue Code (No legislation yet). H.R.721/S.1121 - Performing Artist Tax Parity Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
OPERA AMERICA · lobbying firm or registrant: OPERA AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
H.R.721, S. 1121: Performing Arts Tax Parity Act, To amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for above-the-line deduction of ex…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACTORS' EQUITY · lobbying firm or registrant: MELTSNER STRATEGIES, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 10, 2026 · issue area: Taxation/Internal Revenue Code
$19,000
Paid to lobbying firm
Support the Performing Artist Tax Parity Act, H.R. 721 and S. 1121
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES · lobbying firm or registrant: INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 6, 2026 · issue area: Taxation/Internal Revenue Code
$135,000
Spent on own lobbying
Support for H.R. 721 / S.1121, Performing Artist Tax Parity Act; Support for creation of federal film production tax incentive, generally; Support for H.R. 4840 / S. 2530, Creative Relief a…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MOTION PICTURE ASSOCIATION INC · lobbying firm or registrant: MOTION PICTURE ASSOCIATION, INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$640,000
Spent on own lobbying
…Tax Provisions Sec. 181, Federal Film and Television Incentive Federal production incentive H.R. 1, One Big Beautiful Bill H.R.4840/S.2530, CREATE Act H.R.721/S.1121, Performing Artist Tax Parity Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS · lobbying firm or registrant: AMERICAN SYMPHONY ORCHESTRA LEAGUE - DBA LEAGUE OF AMERICAN ORCHESTRAS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
- H.R. 721/S.1121 Performing Artist Tax Parity Act: Support for tax parity for performing artists - Artist-Museum Partnership Act: provide a deduction equal to the fair market v…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DEPARTMENT FOR PROFESSIONAL EMPLOYEES AFL-CIO · lobbying firm or registrant: DEPARTMENT FOR PROFESSIONAL EMPLOYEES, AFL-CIO
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
Amount not reported
Support for the Performing Artist Tax Parity Act (S.1121 and H.R. 721)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
OPERA AMERICA · lobbying firm or registrant: OPERA AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
H.R.721, S. 1121: Performing Arts Tax Parity Act, To amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for above-the-line deduction of ex…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES · lobbying firm or registrant: RADIUS ADVOCACY, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 18, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Tax policy related to domestic production. Section 181 under the Internal Revenue Code (No legislation yet). H.R.721/S.1121 - Performing Artist Tax Parity Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICANS FOR THE ARTS · lobbying firm or registrant: AMERICANS FOR THE ARTS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Economics/Economic Development
$16,412
Spent on own lobbying
…nsive Resources for Entrepreneurs in the Arts to Transform the Economy Act (CREATE Act) HR 6381 / S.3521 - Performing Artists Tax Parity Act (PATPA) - HR 721 / S.1121 introduced in this Congress.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing