Warner, Tillis Introduce Legislation to Update Performing Artist Tax Credit

WASHINGTON -U.S. Sens. Mark R. Warner (D-VA) and Thom Tillis (R-NC) today introduced legislation to provide much-needed tax relief to working artists. The Performing Artist Tax Parity Act of 2024 would update the Qualified Performing Artist (QPA tax deduction), which allows certain performing artists to deduct the cost of expenses incurred in the course of their employment.

The Qualified Performing Artist tax deduction has not been updated since its inception in 1986 and is currently only available to those making less than $16,000 a year, meaning that very few artists qualify. This legislation would update and increase the income ceiling to $100,000 for individuals and $200,000 for married joint filers, allowing more lower-and middle-income performing artists to receive tax relief for work-related expenses.

"The Commonwealth of Virginia has a rich culture fueled by small local artists who often use their own funds to subsidize their work," Sen. Warner said. "I am proud to introduce legislation that updates an outdated tax deduction in order to help more artists cover costs of work-related expenses."

"I am honored to introduce this legislation in support of North Carolina's vibrant artistic community," Sen. Tillis said. "This bill eliminates an unnecessary burden in our tax code, simplifying the path for artists to pursue their creative endeavors."

Sen. Warner first introduced this legislationin 2021 amid recovery efforts from the COVID-19 pandemic that hit artists especially hard. The Performing Artist Tax Parity Act is endorsed by numerous organizations advocating for the rights of emerging artists, including the Department for Professional Employees, AFL-CIO, the Actors' Equity Association, the Theatre Communications Group, and the Recording Academy/GRAMMYs. Companion legislation has been introduced in the House of Representatives by Reps. Judy Chu (D-CA) and Vern Buchanan (R-FL).

"The film, television, and streaming industry supports more than 2.74 million jobs nationwide. The Performing Artist Tax Parity Act (PATPA) rightly supports these workers by allowing them to deduct necessary work expenses when filing their taxes. The MPA again joins others in the creative community to proudly endorse the bipartisan PATPA," said Charles Rivkin, Chairman and CEO, Motion Picture Association.

"The Performing Artist Tax Parity Act (PATPA) is a needed bill that affords hardworking artists tax fairness so they can continue producing art despite the ever-increasing cost of living and supplies," said Nina Ozlu Tunceli, Executive Director of the Americans for the Arts Action Fund.

"I want to thank Sens. Mark Warner and Thom Tillis for re-introducing this important legislation. They are great champions of the creative professionals that keep our industry successful," said Fran Drescher, SAG-AFTRA president. "People don't realize how much performers must invest in themselves to be eligible before they secure a paying job. But our Congressional members must know that in order to protect the journeyman performer's legitimate business deductions. We have been fighting for this legislation because it will allow working class entertainment and media professionals to cope with the escalating increase of their business expenses."

"The Performing Artist Tax Parity Act (PATPA) is a top priority for DPE and its affiliate unions in the arts, entertainment, and media industries. PATPA will restore tax fairness for middle-class, union creative professionals who have faced steep tax bills since losing the ability to deduct business expenses associated with pursuing their careers. I commend Senators Warner and Tillis for reintroducing PATPA in the Senate," said Jennifer Dorning, President, Department for Professional Employees, AFL-CIO (DPE).

"The Writers Guild of America East supports the immediate passage of the Performing Artist Tax Parity Act. This much-needed bipartisan legislation will reinstate workers' ability to deduct common work expense," said Lisa Takeuchi Cullen, President of the Writers Guild of America East.

"RIAA applauds Senators Warner and Tillis' leadership addressing the unique challenges artists and musicians face under the tax code. We strongly support their effort to establish a more equitable performers' deduction through their Performing Artist Tax Parity Act (PATPA). A healthy creative ecosystem - including fair tax rules - lays the groundwork for more jobs in music and for future stars to break through," said Mitch Glazier, Recording Industry Association of America (RIAA) Chairman & CEO.

"Theatre artists accumulate many unique expenses in order to keep creating necessary dialogue, reflection, and art on our nation's stages," said Erica Lauren Ortiz, Director of Advocacy & Governance, Theatre Communications Group. "They often create art at personal financial sacrifice, and their investments bring together audiences and stimulate the economy in cities and towns across America. Theatre Communications Group is proud to support the Performing Arts Parity Tax Act, a tax correction that which will place money back into the hands of these working artists, when our field so urgently needs support."

"I commend Senators Warner and Tillis for championing this commonsense, bipartisan legislation that will help thousands of middle class behind-the-scenes entertainment workers keep more of their hard-earned money in their pockets," said IATSE International President Matthew D. Loeb. "The largely freelance nature of the arts and entertainment industry requires IATSE members to spend on necessary expenses to secure and maintain employment. The Senators recognize that entertainment workers deserve tax fairness and should be able to deduct the cost of the equipment, tools, and travel necessary to do their jobs."

"From stage managers to actors, musicians and stagehands, the overwhelming majority of arts professionals are hardworking Americans who have been paying hundreds and sometimes thousands of dollars more in taxes because of an inadvertent oversight when Congress last passed tax reform," said Brooke Shields, president of Actors' Equity Association. "Senators Warner and Tillis have introduced a simple bipartisan fix that will level the playing field for arts workers, many of whom spend thousands of dollars out of pocket on business expenses. We're grateful for the leadership of Senators Warner and Tillis for reintroducing this critical legislation that has the support of workers and employers in the arts community."

A copy of the bill text can be found here.<_o3a_p>

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