I 
118TH CONGRESS 
1ST SESSION H. R. 2871 
To amend the Internal Revenue Code of 1986 to increase the adjusted 
gross income limitation for above-the-line deduction of expenses of per-
forming artist employees, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 26, 2023 
Mr. BUCHANAN (for himself and Ms. CHU) 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. 
Be it enacted by the Senate and House of Representa-
tives 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 2023’’. 
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SEC. 2. ABOVE-THE-LINE DEDUCTION OF EXPENSES OF 
PERFORMING ARTISTS. 
(a) IN GENERAL.—Section 62(a)(2)(B) of the Inter-
nal Revenue Code of 1986 is amended— 
(1) by striking ‘‘PERFORMING
ARTISTS.—The 
deductions’’ and inserting the following: ‘‘PER-
FORMING ARTISTS.— 
‘‘(i) IN GENERAL.—The deductions’’, 
and 
(2) by adding at the end the following new 
clauses: 
‘‘(ii) PHASEOUT.—The amount of ex-
penses taken into account under clause (i) 
shall be reduced (but not below zero) by 10 
percentage points for each $2,000 ($4,000 
in the case of a joint return), or fraction 
thereof, by which the taxpayer’s gross in-
come 
for 
the 
taxable 
year 
exceeds 
$100,000 (200 percent of such amount in 
the case of a joint return). 
‘‘(iii) 
COST-OF-LIVING
ADJUST-
MENT.—In the case of any taxable year be-
ginning in a calendar year after 2023, the 
$100,000 amount under clause (ii) shall be 
increased by an amount equal to— 
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‘‘(I) such dollar amount, multi-
plied by 
‘‘(II) the cost-of-living adjust-
ment determined under section 1(f)(3) 
for the calendar year in which the tax-
able year begins, determined by sub-
stituting ‘calendar year 2022’ for ‘cal-
endar year 2016’ in subparagraph 
(A)(ii) thereof. 
If any amount after adjustment under the 
preceding sentence is not a multiple of 
$1,000, such amount shall be rounded to 
the nearest multiple of $1,000.’’. 
(b) CLARIFICATION REGARDING COMMISSION PAID 
TO PERFORMING ARTIST’S MANAGER OR AGENT.—Sec-
tion 62(a)(2)(B)(i) of such Code, as amended by sub-
section (a), is amended by inserting before the period at 
the end the following: ‘‘, including any commission paid 
to the performing artist’s manager or agent’’. 
(c) INCREASE IN THRESHOLD FOR DETERMINING 
NOMINAL EMPLOYERS.—Section 62(b)(2) of such Code is 
amended— 
(1) by striking ‘‘An individual’’ and inserting 
the following: 
‘‘(A) IN GENERAL.—An individual’’; 
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(2) by striking ‘‘$200’’ and inserting ‘‘$500’’, 
and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(B) COST-OF-LIVING
ADJUSTMENT.—In 
the case of any taxable year beginning in a cal-
endar year after 2023, the $500 amount under 
subparagraph (A) shall be increased by an 
amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
year 2022’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof. 
If any amount after adjustment under the pre-
ceding sentence is not a multiple of $50, such 
amount shall be rounded to the nearest multiple 
of $50.’’. 
(d) CONFORMING AMENDMENTS.— 
(1) Section 62(a)(2)(B)(i) of such Code, as 
amended by the preceding provisions of this Act, is 
amended by striking ‘‘by him’’ and inserting ‘‘by the 
performing artist’’. 
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(2) Section 62(b)(1) of such Code is amended 
by inserting ‘‘and’’ at the end of subparagraph (A), 
by striking ‘‘, and’’ at the end of subparagraph (B) 
and inserting a period, and by striking subparagraph 
(C). 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2022. 
Æ 
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