WASHINGTON – Today, U.S. Sens. Mark R. Warner (D-VA) and Thom Tillis (R-NC) introduced legislation to provide much-needed tax relief to working artists. The Performing Artist Tax Parity Act would update the Qualified Performing Artist (QPA) tax deduction, an above-the-line 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. This bill also indexes the deduction for inflation so it automatically adjusts for increases in the cost of living in the future.

“Middle class and up-and-coming artists have found their home in the Commonwealth making meaningful contributions to our rich culture,” Sen. Warner said. “This legislation levels the playing field for more artists by treating them like the small businesspeople they are, enriching our society and spurring our commerce.”

“The arts play a vital role in North Carolina’s culture and economy, yet many artists struggle with financial burdens that make it difficult to sustain their careers,” Sen. Tillis said. “By updating this outdated tax deduction, this commonsense legislation ensures that hardworking artists can deduct necessary expenses, just like other professionals. I’m proud to support this bipartisan effort to provide long-overdue tax relief to the creative community.” 

Companion legislation was introduced in the House of Representatives on January 24, 2025, by Representatives Vern Buchanan (R-FL) and Judy Chu (D-CA).

The Performing Artist Tax Parity Act is endorsed by numerous organizations advocating for the rights of emerging artists, including the Actors’ Equity Association, the International Alliance of Theatrical Stage Employees, and the Recording Academy/GRAMMYs. 

“We commend Senators Warner and Tillis for championing tax fairness for our members and all entertainment professionals. Their bipartisan leadership ensures our members' voices continue to be heard on this critical issue. It’s time to lower the cost of living for entertainment workers by including PATPA in tax legislation expected later this year, correcting an oversight that has taken money out of the pockets of middle-class IATSE members since 2017,” said Matthew D. Loeb, International President of the International Alliance of Theatrical Stage Employees (IATSE).

“With just a few weeks until Tax Day, Senator Tillis and Senator Warner could not have better timed this critically important bipartisan bill that would mean actors, stage managers and other creative professionals won’t have to pay hundreds, and sometimes thousands of dollars more in taxes simply due to common business costs like their agents and managers fees and travel to auditions. I’m grateful for the leadership of Senator Tillis and Senator Warner and look forward to working with them as we fight to make this bill law,” said Brooke Shields, President of Actors’ Equity Association.

“Entertainment is one of the United States’ top industries, and the work of performing artists has made an immeasurable impact on our national identity. It’s time for the tax code to address the skyrocketing business costs of this highly risky profession and allow performers to deduct legitimate expenses such as agent and manager fees. This will enable working-class performers to continue supporting local economies that generate income from performers living and working in their communities. SAG-AFTRA enthusiastically supports the reintroduction of the bipartisan Performing Artist Tax Parity Act in the Senate and applauds Sens. Tillis and Warner for their work in addressing the financial challenges of those who dedicate their lives to human artistry,” said Fran Drescher, President of SAG-AFTRA.

"The Performing Artist Tax Parity Act (PATPA) is a critical step toward restoring financial fairness for performing artists across the country. For too long, we've been unfairly burdened by a tax system that fails to recognize the realities of our profession. This legislation paves the way for artists to be treated less like expendable contractors and more like the vital parts of an institution that we are. It's an important step toward ensuring that performing artists are no longer penalized for the cost of doing our jobs and toward a future where we receive the same workplace protections and benefits as others who work within the companies we sustain,” said Ned Hanlon, President of the American Guild of Musical Artists.

“Addressing the unique challenges artists and musicians face under the tax code is imperative to supporting the creative community’s impact on culture and the economy. RIAA appreciates Senators Warner and Tillis’ continued leadership driving the bipartisan, bicameral Performing Artist Tax Parity Act. This bill is designed to balance outdated burdens on performers now and enable the next generation to thrive,” said Mitch Glazier, Recording Industry Association of America (RIAA) Chairman & CEO.

“The Motion Picture Association thanks Sens. Thom Tillis and Mark Warner for re-introducing the Performing Artist Tax Parity Act (PATPA) - an important bipartisan effort to deliver essential economic relief to a creative community that includes more than 2.3 million jobs supported by the film, television, and streaming industry. The MPA is again proud to endorse this legislation and support the American creative economy,” said Charles Rivkin, Chairman and CEO of the Motion Picture Association.

“The bipartisan and bicameral Performing Artist Tax Parity Act is commonsense legislation that benefits working musicians.   PATPA makes long overdue updates to restore the intention our tax code.  We are grateful to Senators Tillis and Warner for championing fairness for all performing artists and arts workers,” said Tino Gagliardi, President of the American Federation of Musicians.

“Supporting working artists through tax relief creates ripple effects that build more vibrant communities across the country. Beyond the arts and culture sector’s $1.1 trillion economic impact, one of the largest public opinion studies ever conducted on the arts in the U.S. found that 86% of Americans believe arts and culture improve their community’s quality of life and livability. By modernizing the tax code nationally, we can support artists and strengthen every community. We applaud Senators Warner and Tillis for introducing the Senate companion to the Performing Arts Tax Parity Act, alongside the House bill championed by Representatives Buchanan and Chu, to modernize an outdated tax code that hasn’t been updated since 1986,” said Erin Harkey, CEO, Americans for the Arts.

"Musicians nationwide are essential contributors to the U.S. workforce and the communities in which they perform,” said Simon Woods, President and CEO, League of American Orchestras. “We are grateful for the leadership of Senators Tillis and Warner in re-introducing this critical legislation to support tax fairness for performing artists."

"The Performing Artist Tax Parity Act (PATPA) is a lifeline for the artists who bring independent stages to life. The Senate is taking an important step toward building a fairer, more sustainable live ecosystem that benefits independent stages, artists, audiences, and communities alike. We hope that Congress will move quickly to enact PATPA this year,” said Stephen Parker, Executive Director of the National Independent Venue Association.

“Virginians for the Arts is grateful to Senator Warner for his unwavering support of the arts and artists here in Virginia and nationally.  We are also grateful to the Senator for sponsoring the Performing Artist Tax Parity Act. This legislation modernizes the qualified performing artist tax deduction and is an important recognition of the value the arts play in our communities and the economy,” said Brett Bonda, President of Virginians for the Arts.

“Aligned with its mission to advance the performing arts in the Richmond region through programs and resources that support the artists of today, nurture the artists of tomorrow, and provide spaces for the arts to thrive, Richmond Performing Arts Alliance (RPAA) fully endorses the bipartisan Performing Artist Tax Parity Act (PATPA). This legislation is critical for RPAA’s vision to create a vibrant community where the performing arts flourish and strengthen Richmond’s cultural, social, and economic vitality. We strongly believe that for this to happen artists from all backgrounds must have the capacity and resources to grow their programs and reach new audiences. We thank Senators Warner and Tillis for introducing this legislation and realizing the tremendous investment that artists make in their work and the incredible contributions they make to our lives,” said Abbi Haggerty, Ph.D., Executive Director of the Richmond Performing Arts Alliance.

A copy of the bill text can be found here. 

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