Tax Fairness For Arts Professionals

Restore Tax Fairness for Middle-Class Entertainment Workers

Most entertainment workers spend 20 to 30 percent of their income on necessary work expenses. Typical expenses might include transportation to an audition, a talent agent and manager, or equipment such as expensive cameras, musical instruments, or tools. Unfortunately, the last tax reform bill eliminated the ability of entertainment workers to deduct these common work expenses. Without the ability to deduct these work expenses, many entertainment workers owe burdensome amounts in taxes and struggle to make ends meet. Many working class entertainment workers saw their taxes increase after tax reform. Entertainment workers are still recovering from lost work due to the pandemic, and the last thing they need as they return to work is a tax code that punishes them for seeking employment. We must restore tax fairness and put money back in the hands of these hard-working entertainment workers.

Take Action

The Performing Artist Tax Parity Act

The Performing Artist Tax Parity Act (PATPA) seeks to restore tax fairness for entertainment workers by allowing the deduction of essential work expenses through updating the Qualified Performing Artist (QPA) deduction. Established in 1986, the QPA deduction allows eligible entertainment workers the option to take above-the-line deductions for certain unreimbursed expenses. QPA has been limited since its inception to taxpayers with adjusted gross incomes of $16,000. PATPA would raise the thresholds of the QPA deduction to $100,000 for single tax filers and $200,000 for joint tax filers to help ensure middle-class entertainment workers qualify for the deduction.

Take Action

Ask your member of Congress to restore tax fairness for entertainment workers by cosponsoring the bipartisan Performing Artist Tax Parity Act (PATPA), H.R. 2871 introduced by Reps. Judy Chu (D-CA) and Vern Buchanan (R-FL).

Contact Your Members of Congress

Impact on Entertainment Workers

An Equity actor from the Sarasota, Florida area reported in 2019 that she owed $1,300 in taxes when she filed – the first time she has ever owed additional taxes when filing. She has been a member of Actors’ Equity since 1979.
A member of Equity and SAG-AFTRA who lives in the Los Angeles area reported that he owed $4,175 on his taxes – normally he receives a refund of around $1,300.
An Equity stage manager in the Berkshires in Massachusetts reported owing money in taxes for the first time – paying $788 in federal taxes when she filed her return. The year before she earned a refund of around $1,300.