Performing Artist Tax Parity Act of 2025

This bill changes tax rules for performing artists who work as employees for multiple employers. Currently, performing artists can deduct certain business expenses from their taxes only if they make $16,000 or less per year and receive at least $200 from each of at least two employers. The bill removes the $16,000 income limit and raises the minimum payment requirement to $500 per employer. However, it creates a new rule where the tax deduction starts to shrink for people making over $100,000 ($200,000 for married couples filing together) and disappears completely at $120,000 ($240,000 for couples). The bill also allows performing artists to deduct commissions they pay to managers or agents as business expenses.

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