Contact Congress about H.R. 721: Performing Artist Tax Parity Act of 2025

Working performing artists could subtract more job costs before federal taxes are figured. The bill raises income limits, adds inflation updates, and counts manager and agent commissions as deductible costs.

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Performing Artist Tax Parity Act of 2025 is a House bill in committee. The latest recorded action: Referred to the House Committee on Ways and Means.

Latest action on H.R. 721: Referred to the House Committee on Ways and Means.

Who this affects: This bill mainly affects performing artists who are employees and already qualify for the special federal tax deduction. It could matter most for artists who pay their own job costs, such as travel, equipment, manager fees, or agent fees. Artists with income above the new limits could still qualify, but their deduction would shrink as income rises. Tax preparers and the Internal Revenue Service would also need to apply the new dollar limits, phaseout steps, and inflation updates.

Why this matters: Performing artists can spend a lot of their own money to earn income, and this bill could change how much of those costs lower their federal taxes. It updates old dollar limits so they better match current earnings and prices. It also makes one common cost, manager and agent commissions, clearly deductible under this rule. The size of the benefit would still depend on the artist’s income, expenses, and whether they meet the existing qualified performing artist tests.

Key provisions in H.R. 721

• The bill adds a new income limit for the special performing artist expense deduction. The deduction starts shrinking when gross income is over $100,000, or $200,000 for joint filers.
• For each $2,000 of income above the limit, artists lose 10 percentage points of deductible expenses. For joint returns, the step is $4,000. The deduction cannot drop below zero.
• After 2025, the $100,000 income limit would rise with inflation. The Internal Revenue Code formula would round the new amount to the nearest $1,000.
• Manager and agent commissions would clearly count as deductible expenses under the performing artist tax rule.
• The bill raises the small-payment test for nominal employers from $200 to $500. A nominal employer is one that pays only a small amount under these artist rules.

How Modern Action helps you take action on H.R. 721

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Questions people ask about H.R. 721

What is H.R. 721?

Working performing artists could subtract more job costs before federal taxes are figured. The bill raises income limits, adds inflation updates, and counts manager and agent commissions as deductible costs.

How do I support or oppose H.R. 721?

Choose support, oppose, or ask for changes on Modern Action. The action flow drafts the message for you and keeps the wording tied to this bill.

Who should I contact about H.R. 721?

Modern Action uses your location to route the action to the congressional offices relevant to the bill and your representation.

How does Modern Action help me act on H.R. 721?

Modern Action gives you bill-specific context, lets you choose support, opposition, or changes, and drafts a message from your position and reasons.