U.S. Sens. Mark R. Warner, D-Va., and Thom Tillis, R-N.C., introduced the Performing Artist Tax Parity Act of 2024 on Tuesday, aiming to provide tax relief to lower and middle-income performing artists. This legislation updates the Qualified Performing Artist tax deduction, allowing more artists to deduct work-related expenses.

The QPA tax deduction, unchanged since its inception in 1986, currently applies only to artists earning less than $16,000 annually. The new legislation proposes raising the income ceiling to $100,000 for individuals and $200,000 for married joint filers.

“The Commonwealth of Virginia has a rich culture fueled by small local artists who often use their own funds to subsidize their work,”

Sen. Warner said. “I am proud to introduce legislation that updates an outdated tax deduction in order to help more artists cover costs of work-related expenses.”

“I am honored to introduce this legislation in support of North Carolina’s vibrant artistic community,” Sen. Tillis added. “This bill eliminates an unnecessary burden in our tax code, simplifying the path for artists to pursue their creative endeavors.”

Sen. Warner first introduced similar legislation in 2021 amid COVID-19 recovery efforts. The Performing Artist Tax Parity Act has garnered support from various organizations, including the Department for Professional Employees, AFL-CIO, the Actors’ Equity Association, the Theatre Communications Group and the Recording Academy/GRAMMYs. Reps. Judy Chu, D-Ca., and Vern Buchanan, R-Fla., have introduced companion legislation in the House of Representatives.

Actress Brooke Shields, president of Actors’ Equity Association, noted the broad support for the legislation, stating, “Sens. Warner and Tillis have introduced a simple bipartisan fix that will level the playing field for arts workers, many of whom spend thousands of dollars out of pocket on business expenses.”