United States 119th Congress Status: In Committee Bipartisan · 18 D · 9 R cosponsors

HR 721 — Performing Artist Tax Parity Act of 2025

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced January 24, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 27 sponsors

    1 primary, 26 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (18 D · 9 R) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Performing Artist Tax Parity Act of 2025This 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.

Bill Text

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 26 co-sponsors · 520 not signed on

Sponsors (1)

Co-sponsors (26)

Not signed on (520)

520 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

taxation
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Frequently asked questions

What does HR 721 do?
Performing Artist Tax Parity Act of 2025This 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.
Who sponsors HR 721?
HR 721 is sponsored by Buchanan, Vern (Republican), Fitzpatrick, Brian K. (Republican), Malliotakis, Nicole (Republican), Carey, Mike (Republican), Lawler, Michael (Republican), Chu, Judy (Democratic), Sánchez, Linda T. (Democratic), Boyle, Brendan F. (Democratic), Panetta, Jimmy (Democratic), Horsford, Steven (Democratic), Doggett, Lloyd (Democratic), Davis, Danny K. (Democratic), Schneider, Bradley Scott (Democratic), Gomez, Jimmy (Democratic), Tenney, Claudia (Republican), Barragán, Nanette Diaz (Democratic), Bacon, Don (Republican), Brownley, Julia (Democratic), Turner, Michael R. (Republican), Lee, Laurel M. (Republican), Pingree, Chellie (Democratic), Soto, Darren (Democratic), Sherman, Brad (Democratic), Magaziner, Seth (Democratic), Goldman, Daniel S. (Democratic), Levin, Mike (Democratic), and Suozzi, Thomas R. (Democratic).
What is the current status of HR 721?
This bill is in committee in the House. Introduced January 24, 2025. It must pass committee before a floor vote.
Where can I track HR 721?
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