I 

116TH CONGRESS 

1ST SESSION H. R. 3121 

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. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 5, 2019 

Ms. JUDY CHU of California (for herself and Mr. BUCHANAN) introduced the 

following bill; which was referred to the Committee on Ways and Means 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Performing Artist Tax 

5 Parity Act of 2019’’. 


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1 SEC. 2. ABOVE-THE-LINE DEDUCTION OF EXPENSES OF 

2 PERFORMING ARTISTS. 

3 (a) IN GENERAL.—Section 62(a)(2)(B) of the Inter4 nal Revenue Code of 1986 is amended— 

5 (1) by striking ‘‘PERFORMING ARTISTS.—The 

6 deductions’’ and inserting the following: ‘‘PER7 FORMING ARTISTS.— 

8 ‘‘(i) IN GENERAL.—The deductions’’, 

9 and 

10 (2) by adding at the end the following new 

11 clauses: 

12 ‘‘(ii) PHASEOUT.—The amount of ex13 penses taken into account under clause (i) 

14 shall be reduced (but not below zero) by 10 

15 percentage points for each $2,000 ($4,000 

16 in the case of a joint return), or fraction 

17 thereof, by which the taxpayer’s adjusted 

18 gross income (determined without regard 

19 to this subparagraph) for the taxable year 

20 exceeds $100,000 (200 percent of such 

21 amount in the case of a joint return). 

22 ‘‘(iii) COST-OF-LIVING ADJUST23 MENT.—In the case of any taxable year be24 ginning in a calendar year after 2019, the 

25 $100,000 amount under clause (ii) shall be 

26 increased by an amount equal to— 


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1 ‘‘(I) such dollar amount, multi2 plied by 

3 ‘‘(II) the cost-of-living adjust4 ment determined under section 1(f)(3) 

5 for the calendar year in which the tax6 able year begins, determined by sub7 stituting ‘calendar year 2018’ for ‘cal8 endar year 2016’ in subparagraph 

9 (A)(ii) thereof. 

10 If any amount after adjustment under the 

11 preceding sentence is not a multiple of 

12 $1,000, such amount shall be rounded to 

13 the nearest multiple of $1,000.’’. 

14 (b) CLARIFICATION REGARDING COMMISSION PAID

15 TO PERFORMING ARTIST’S MANAGER OR AGENT.—Sec16 tion 62(a)(2)(B)(i) of such Code, as amended by sub17 section (a), is amended by inserting before the period at 

18 the end the following: ‘‘, including any commission paid 

19 to the performing artist’s manager or agent’’. 

20 (c) CONFORMING AMENDMENTS.— 

21 (1) Section 62(a)(2)(B)(i) of such Code, as 

22 amended by the preceding provisions of this Act, is 

23 amended by striking ‘‘by him’’ and inserting ‘‘by the 

24 performing artist’’. 


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1 (2) Section 62(b)(a) of such Code is amended 

2 by inserting ‘‘and’’ at the end of subparagraph (A), 

3 by striking ‘‘, and’’ at the end of subparagraph (B) 

4 and inserting a period, and by striking subparagraph 

5 (C). 

Æ 


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