Reps. Chu and Buchanan Reintroduce Bipartisan Bill to Support Performing Artists

Representatives Judy Chu (CA-28) and Vern Buchanan (FL-16) have reintroduced the Performing Arts Tax Parity Act (PAPTA), aiming to provide much-needed relief to struggling actors and performers across the United States.

By News Desk

The bill seeks to update the Qualified Performing Artist (QPA) tax deduction, allowing working-class performers to once again deduct essential work-related expenses such as transportation, talent agents, and equipment.

The legislation comes at a crucial time, especially for artists affected by the devastating Eaton and Palisades Fires, which have destroyed homes, studios, and equipment in areas like Altadena, a long-time hub for working-class performers. “Creative professionals are found in every state and congressional district in the country, and most are middle and working class, not A-list stars,” Rep. Chu said. “In this demanding industry, working class entertainers shouldn’t have to choose between meeting their basic needs and paying for essential business expenses.”

Under current tax law, the QPA deduction is only available to performers earning less than $16,000 annually. PAPTA seeks to increase this income ceiling to $100,000 for individuals and $200,000 for married couples, better reflecting today’s cost of living. The bill also includes an automatic adjustment tied to the Consumer Price Index for All Urban Consumers (CPI-U), ensuring the deduction stays relevant in the future.

Since the Tax Cuts and Jobs Act eliminated the ability for artists to claim miscellaneous itemized deductions, many performers have found themselves paying thousands more in taxes each year, despite spending up to one-third of their gross income on work-related expenses. This change has hit lower-income and middle-class performers particularly hard.

“An overwhelming majority of performing artists are lower-income and middle-class Americans struggling to make ends meet,” Rep. Buchanan noted. “They should not have to choose between paying for work-related expenses and their basic needs.”

The bill is receiving broad support from leading organizations, including the Actors’ Equity Association, the International Alliance of Theatrical Stage Employees (IATSE), the Motion Picture Association, and others. “We thank Representatives Chu and Buchanan for once again introducing a bipartisan bill that will mean actors and stage managers no longer have to pay hundreds, or sometimes thousands, of dollars more in taxes simply due to baseline costs of working in this industry,” said Brooke Shields, President of Actors’ Equity.

Supporters argue that the update to the tax law is crucial to the health of the U.S. cultural sector, which contributes over $1 trillion to the economy each year. “Artists are the center of our nation’s cultural sector, and with tax fairness provided by PAPTA, artists and creators can be fully acknowledged as contributors to our economy,” said Jamie Bennett, co-CEO of Americans for the Arts.

The Performing Arts Tax Parity Act is part of ongoing efforts to provide relief to struggling artists, ensuring that the creative community remains supported during difficult times. As the bill moves through Congress, its passage could significantly reduce financial burdens on performing artists and strengthen the arts industry across the nation.