Performing Artist Tax Parity Act Reintroduced; DPE Responds

Representatives Vern Buchanan (R-FL) and Judy Chu (D-CA) reintroduced the bipartisan Performing Artist Tax Parity Act (PATPA), which would update the Qualified Performing Artist (QPA) deduction by raising the adjusted gross income cap from $16,000 to $100,000 for single taxpayers and $200,000 for joint filers to help ensure middle-class entertainment professionals qualify to take the QPA deduction for certain unreimbursed, work-related expenses.

In response to the House reintroduction of PATPA, Department for Professional Employees, AFL-CIO (DPE) President Jennifer Dorning released the following statement:

"This tax season middle class entertainment professionals once again grappled with owing unnecessarily burdensome amounts in taxes because they are unable to deduct expenses required to secure and maintain employment. I applaud Representatives Chu and Buchanan for prioritizing this issue by reintroducing PATPA.

Many middle class actors, stage managers, dancers, musicians, cinematographers, and other entertainment professionals spend 20 to 30 percent of their income on necessary work expenses. An unintended consequence of the 2017 Tax Cuts and Jobs Act was the elimination of the ability to take miscellaneous deductions. This change hit these professionals, including members of DPE's affiliate unions, particularly hard due to the out of pocket costs they incur to travel to auditions, for equipment, and to hire talent agents. In effect, these middle class entertainment professionals are incurring a financial penalty when they look for work in their profession. By updating the QPA deduction, PATPA will ensure that individuals in the entertainment industry have the option to take an 'above-the-line' deduction for these types of expenses.

We urge Congress to restore tax fairness for entertainment professionals by passing PATPA and sending it to President Biden's desk to be signed into law."

To post a comment, you must register and login.