Contact Congress about S. 1121: Performing Artist Tax Parity Act of 2025

More employed performers could deduct out-of-pocket job costs from their federal taxes. The bill raises income and employer-dollar limits, adds inflation updates, and includes manager and agent commissions.

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Performing Artist Tax Parity Act of 2025 is a Senate bill in committee. The latest recorded action: Read twice and referred to the Committee on Finance.

Latest action on S. 1121: Read twice and referred to the Committee on Finance.

Who this affects: This bill mainly affects performing artists who are employees and pay their own work costs. It could matter most for actors, musicians, dancers, and similar workers who get W-2 wages from several employers. It also affects tax preparers, the Internal Revenue Service, and managers or agents whose commissions may count as deductible expenses.

Why this matters: Many performers pay work costs out of pocket, and this bill could let more of them lower their taxable income. It matters because these costs can include travel, costumes, training, and commissions paid to managers or agents. The bill tries to target the help toward lower- and middle-income artists by shrinking the deduction at higher gross income levels. The exact effect on workers' tax bills and federal revenue is not stated.

Key provisions in S. 1121

• Keeps a special tax deduction for job costs paid by certain performing artists who are treated as employees.
• Adds a new income limit. The expenses that count drop by 10 percentage points for every $2,000 of gross income over $100,000. For joint tax returns, both amounts are doubled.
• Raises the $100,000 income limit for inflation starting with tax years after 2025. The new amount would be rounded to the nearest $1,000.
• Makes manager and agent commissions count as deductible expenses for qualifying performing artists.
• Raises the per-employer amount in the nominal employer test from $200 to $500. That test helps decide whether an artist qualifies when they earn small amounts from employers.

How Modern Action helps you take action on S. 1121

You do not have to start with a blank letter. Modern Action turns the bill, your position, and the relevant congressional context into a message you can edit and send. The goal is to make contacting Congress clear, specific, and useful without forcing you to parse bill text or figure out the right office on your own.

Questions people ask about S. 1121

What is S. 1121?

More employed performers could deduct out-of-pocket job costs from their federal taxes. The bill raises income and employer-dollar limits, adds inflation updates, and includes manager and agent commissions.

How do I support or oppose S. 1121?

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 S. 1121?

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 S. 1121?

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