Performing Artist Tax Parity Act of 2021
Legislative Progress
Introduced
September 28, 2021
Latest Action
September 28, 2021
Primary Sponsor
Mark R. WarnerDemocratic(VA)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,357 other S bills in the 117th — cohort avg 38d
Performing Artist Tax Parity Act of 2021 This bill modifies the tax deduction for the expenses of performing artists (including commissions paid to managers or agents) to provide for a phaseout of such deduction for taxpayers whose adjusted gross income exceeds $100,000 ($200,000 for joint return filers). The $100,000 phaseout threshold is adjusted for inflation annually for taxable years beginning after 2021.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (6)
2022 · fourth_quarter · Communications/Broadcasting/Radio/TV
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
S.2872 - Performing Artist Tax Parity Act of 2021 H.R.4750 - Performing Artist Tax Parity Act of 2021 H.R.4130 - American Music Fairness Act S.888 - CROWN Act of 2021 H.R.2116 - CROWN Act of 2021
Client expense: Not reported · Firm income: $36,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Support for expanding and extending charitable giving in the following bills: Employee Retention Tax Credit (ERTC) Reinstatement legislation - HR 6161/S. 3625 Universal Giving Pandemic Response and Recovery Act - HR 1704/S.618 Legacy IRA Act - HR. 2954/S.243 Performing Artist Tax Parity Act of 2021 (PATPA Act) - HR 4750/S.2872
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
- S. 243 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R.2954: Securing a Strong Retirement Act of 2021, including Legacy IRA Act - S. 2872 / H.R. 4750: Performing Artist Tax Parity Act and Qualified Performing Artist Tax Deduction - H.R.6161 / S. 3625: To amend the Internal Revenue Code of 1986 to temporarily reinstate the employee retention credit for employers subject to closure due to COVID-19 - Infrastructure Legislation: Reinstatement and improvement of 4th Quarter Employee Retention Tax Credit - S.618 / HR.1704: Universal Giving Pandemic Response Act - Charitable giving: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving - Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Support for the Performing Artist Tax Parity Act HR 4750, S2872
Client expense: Not reported · Firm income: $27,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Support for H.R.4750/S.2872 the Performing Artist Tax Parity Act of 2021
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Communications/Broadcasting/Radio/TV
S.2872 - Performing Artist Tax Parity Act of 2021 H.R.4750 - Performing Artist Tax Parity Act of 2021 H.R.4130 - American Music Fairness Act S.888 - CROWN Act of 2021 H.R.2116 - CROWN Act of 2021
Client expense: Not reported · Firm income: $36,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
Support for expanding and extending charitable giving in the following bills: Employee Retention Tax Credit (ERTC) Reinstatement legislation - HR 6161/S. 3625 Universal Giving Pandemic Response and Recovery Act - HR 1704/S.618 Legacy IRA Act - HR. 2954/S.243 Performing Artist Tax Parity Act of 2021 (PATPA Act) - HR 4750/S.2872 Support for provisions to increase the Qualified Performing Artist (QPA) deduction to allow an above-the-line tax deduction for qualified performing artists and support for provisions to enable artists to receive a fair-market tax deduction for contributions to collecting institutions as supported in the Promoting Local Artists and Creative Economy Workforce Act (PLACE Act) HR 6569/S.3560
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Economics/Economic Development
Support legislation to invest in the country's creative economy and workforce and promote economic inclusion; to recognize artists, entrepreneurs, and nonprofit arts organizations as contributors to the small business community; improve and revitalize rural, remote and underserved populations; and support the creative economy through federal programs and actions. Support for these bills: Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act (CREATE Act) H.R. 681/S.3521 Promoting Local Arts and Creative Economy Workforce Act (PLACE Act) HR 6569/ S.3560 21st Century Federal Writers Project Act (21CFWP) HR3054 Creative Economy Revitalization Act (CERA) HR 5019/S2858 Performing Arts Tax Parity Act (PATPA) HR4750/S.2872 Help Independent Tracks Succeed (HITS Act) HR 1945/S.753 Saving Transit Arts Resources Act (STAR Act) HR2380 Arts Education for All Act (AEFA Act) HR5581
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
- S. 243 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R.2954: Securing a Strong Retirement Act of 2021, including Legacy IRA Act - S. 2872 / H.R. 4750: Performing Artist Tax Parity Act and Qualified Performing Artist Tax Deduction - H.R.6161 / S. 3625: To amend the Internal Revenue Code of 1986 to temporarily reinstate the employee retention credit for employers subject to closure due to COVID-19 - Infrastructure Legislation: Reinstatement and improvement of 4th Quarter Employee Retention Tax Credit - S.618 / HR.1704: Universal Giving Pandemic Response Act - Charitable giving: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving - Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.
Client expense: $20,000 · Firm income: Not reported
2022 · third_quarter · Taxation/Internal Revenue Code
Performing Artist Tax Parity Act (H.R.4750/S.2872)
Client expense: Not reported · Firm income: $80,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
Support for H.R.4750/S.2872 the Performing Artist Tax Parity Act of 2021
Client expense: $60,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
Support for the Performing Artist Tax Parity Act HR 4750, S2872
Client expense: Not reported · Firm income: $27,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Communications/Broadcasting/Radio/TV
S.2872 - Performing Artist Tax Parity Act of 2021 H.R.4750 - Performing Artist Tax Parity Act of 2021 H.R.4130 - American Music Fairness Act S.888 - CROWN Act of 2021 H.R.2116 - CROWN Act of 2021
Client expense: Not reported · Firm income: $36,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
- S. 243 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R.2954: Securing a Strong Retirement Act of 2021, including Legacy IRA Act - S. 2872 / H.R. 4750: Performing Artist Tax Parity Act and Qualified Performing Artist Tax Deduction - H.R.6161 / S. 3625: To amend the Internal Revenue Code of 1986 to temporarily reinstate the employee retention credit for employers subject to closure due to COVID-19 - Infrastructure Legislation: Reinstatement and improvement of 4th Quarter Employee Retention Tax Credit - S.618 / HR.1704: Universal Giving Pandemic Response Act - Charitable giving: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving - Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.
Client expense: $10,000 · Firm income: Not reported
2022 · second_quarter · Economics/Economic Development
Support legislation to invest in the country's creative economy and workforce and promote economic inclusion; to recognize artists, entrepreneurs, and nonprofit arts organizations as contributors to the small business community; improve and revitalize rural, remote and underserved populations; and support the creative economy through federal programs and actions. Support for these bills: Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act (CREATE Act) H.R. 681/S.3521 Promoting Local Arts and Creative Economy Workforce Act (PLACE Act) HR 6569/ S.3560 21st Century Federal Writers Project Act (21CFWP) HR3054 Creative Economy Revitalization Act (CERA) HR 5019/S2858 Performing Arts Tax Parity Act (PATPA) HR4750/S.2872 Help Independent Tracks Succeed (HITS Act) HR 1945/S.753 Saving Transit Arts Resources Act (STAR Act) HR2380 Arts Education for All Act (AEFA Act) HR5581
Client expense: $65,492 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Support for expanding and extending charitable giving in the following bills: Employee Retention Tax Credit (ERTC) Reinstatement legislation - HR 6161/S. 3625 Universal Giving Pandemic Response and Recovery Act - HR 1704/S.618 Legacy IRA Act - HR. 2954/S.243 Performing Artist Tax Parity Act of 2021 (PATPA Act) - HR 4750/S.2872 Support for provisions to increase the Qualified Performing Artist (QPA) deduction to allow an above-the-line tax deduction for qualified performing artists and support for provisions to enable artists to receive a fair-market tax deduction for contributions to collecting institutions as supported in the Promoting Local Artists and Creative Economy Workforce Act (PLACE Act) HR 6569/S.3560
Client expense: $65,492 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Performing Artist Tax Parity Act (H.R.4750/S.2872)
Client expense: Not reported · Firm income: $80,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Support for H.R.4750/S.2872 the Performing Artist Tax Parity Act of 2021
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Support for the Performing Artist Tax Parity Act HR 4750, S2872
Client expense: Not reported · Firm income: $27,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Communications/Broadcasting/Radio/TV
S.2872 - Performing Artist Tax Parity Act of 2021 H.R.4750 - Performing Artist Tax Parity Act of 2021 H.R.4130 - American Music Fairness Act S.888 - CROWN Act of 2021 H.R.2116 - CROWN Act of 2021
Client expense: Not reported · Firm income: $45,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
Support for expanding and extending provisions supporting charitable giving in the following bills: Employee Retention Tax Credit (ERTC) Reinstatement legislation - H.R.6161/S. 3625 Universal Giving Pandemic Response and Recovery Act - H.R. 1704/S. 618 Legacy IRA Act - H.R. 2954/S. 243 Performing Artist Tax Parity Act of 2021 - H.R. 4750/S.2872 Support for provisions to increase the Qualified Performing Artist (QPA) deduction to allow an above-the-line tax deduction for qualified performing artists and support for provisions to enable artists to receive a fair-market tax deduction for contributions to collecting institutions as supported in the Promoting Local Arts and Creative Economy Workforce Act (PLACE Act) HR 6569 / S.3560.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Economics/Economic Development
Support legislation to invest in the countrys creative economy and workforce and promote economic inclusion; to recognize artists, entrepreneurs, and nonprofit arts organizations as contributors to the small business community; improve and revitalize rural, remote, and underserved populations; and support the creative economy through federal programs and actions. Support for these bills: o Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act (CREATE Act) HR 6381 / S.3521 o Promoting Local Arts and Creative Economy Workforce Act (PLACE Act) HR 6569 / S.3560 o 21st Century Federal Writers Project Act (21CFWP) HR 3054 o Creative Economy Revitalization Act (CERA) HR 5019 / S. 2858 o Performing Arts Tax Parity Act (PATPA) HR 4750 / S. 2872 o Help Independent Tracks Succeed (HITS) Act H.R. 1945/S. 753 o Saving Transit Arts Resources Act (STAR Act) HR 2380 o Arts Education for All Act (AEFA) HR 5581
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
- S. 243 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R.2954: Securing a Strong Retirement Act of 2021, including Legacy IRA Act - S. 2872 / H.R. 4750: Performing Artist Tax Parity Act and Qualified Performing Artist Tax Deduction - H.R.6161 / S. 3625: To amend the Internal Revenue Code of 1986 to temporarily reinstate the employee retention credit for employers subject to closure due to COVID-19 - Infrastructure Legislation: Reinstatement and improvement of 4th Quarter Employee Retention Tax Credit - S.618 / HR.1704: Universal Giving Pandemic Response Act - Charitable giving: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving - Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.
Client expense: $20,000 · Firm income: Not reported
2022 · first_quarter · Taxation/Internal Revenue Code
Support for H.R.4750/S.2872 the Performing Artist Tax Parity Act of 2021
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
Support for the Performing Artist Tax Parity Act HR 4750, S2872
Client expense: Not reported · Firm income: $27,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · fourth_quarter · Communications/Broadcasting/Radio/TV
S.2872 - Performing Artist Tax Parity Act of 2021 H.R.4750 - Performing Artist Tax Parity Act of 2021 H.R.4130 - American Music Fairness Act S.888 - CROWN Act of 2021 H.R.2116 - CROWN Act of 2021
Client expense: Not reported · Firm income: $45,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · fourth_quarter · Taxation/Internal Revenue Code
- S. 2872 / H.R. 4750: Performing Artist Tax Parity Act and Qualified Performing Artist Tax Deduction - H.R.6161: To amend the Internal Revenue Code of 1986 to temporarily reinstate the employee retention credit for employers subject to closure due to COVID-19 - Infrastructure legislation: Reinstatement and improvement of 4th Quarter Employee Retention Tax Credit - S.618 / HR.1704: Universal Giving Pandemic Response Act - S. 243 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - Charitable giving: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving - Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor
Client expense: $10,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2021 · fourth_quarter · Taxation/Internal Revenue Code
The Performing Artist Tax Parity Act HR 4750, S2872
Client expense: Not reported · Firm income: $27,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · fourth_quarter · Taxation/Internal Revenue Code
Support for H.R.4750/S.2872 the Performing Artist Tax Parity Act of 2021; H.R.5376 - Build Back Better Act, support for provisions restoring tax deductibility of union dues and establishing a national paid family and medical leave program
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE
2021 · third_quarter · Taxation/Internal Revenue Code
Support for H.R.4750/S.2872 the Performing Artist Tax Parity Act of 2021
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)
2021 · third_quarter · Taxation/Internal Revenue Code
The Performing Artist Tax Parity Act HR 4750, S2872
Client expense: Not reported · Firm income: $27,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Republican |
| TN |
| Brian Schatz | Democratic | HI |
| Catherine Cortez Masto | Democratic | NV |
| Christopher Murphy | Democratic | CT |
| Dianne Feinstein | Democratic | CA |
| Gary C. Peters | Democratic | MI |
| Jacky Rosen | Democratic | NV |
| John W. Hickenlooper | Democratic | CO |
| Kirsten E. Gillibrand | Democratic | NY |
| Margaret Wood Hassan | Democratic | NH |
| Martin Heinrich | Democratic | NM |
| Michael F. Bennet | Democratic | CO |
| Richard J. Durbin | Democratic | IL |
| Robert Menendez | Democratic | NJ |
| Sherrod Brown | Democratic | OH |
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: HOUSE OF REPRESENTATIVES, SENATE