Introduced
S. 1121
Introduced in Senate · April 9, 2025March 25, 2025
Mr. Warner (for himself and Mr. Tillis) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Performing Artist Tax Parity Act of 2025”.