118th Congress · HOUSE BILLBILL

H.R. 2871Performing Artist Tax Parity Act of 2023

To amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees, and for other purposes.

Taxation
Introduced Apr 26, 2023
Last action Apr 26, 2023
Pipeline · Bill → Law
Step 1
Introduced
Apr 26, 2023
Step 2
Referred
Apr 26, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

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.

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Apr 26, 2023
Introduced in House
Apr 26, 2023
Referred to the House Committee on Ways and Means.