Fiscal parity law for performers reintroduced in Congress
Today, the Performing Artist Tax Parity Act was reintroduced in the United States House of Representatives.
This bipartisan legislation would update the Qualified Performer Deduction (APQ) to correct an unintended consequence of the Tax Cuts and Jobs Act of 2017, which drastically increased taxes for creative professionals in the arts. middle class by preventing the deduction of their business expenses.
AFL-CIO (DPE) Department of Professional Employees Chair Jennifer Dorning released the following statement on the reintroduction of PATPA:
“We applaud the reintroduction of PATPA and urge the Senate and House to pass this critical bipartisan legislation so that the President can sign it.
Middle-class creative professionals have suffered greatly from the significant tax increases that resulted after losing the ability to deduct their business expenses. Actors, stage managers, dancers, musicians, cinematographers and many other creative professionals spend 20-30% of their income on the expenses needed to get and keep a job, including travel for auditions, performing arts agents, and filming. shooting equipment. Without the ability to deduct these expenses, many middle-class professionals struggled to make ends meet even before the pandemic began, when many creators still had incomes. PAPA will restore tax fairness and put more money in the hands of creative, hard-working professionals. .
Righting this unintentional harm created by the Tax Cuts and Jobs Act of 2017 has been a top priority for the DPE and our affiliated unions due to the devastating impact the change in the QPA deduction has had on employees. union members. We thank Representative Chu and Representative Buchanan for reintroducing this important bipartite piece of legislation, and we look forward to PAPPA becoming law. “