U.S. Sen. Thom Tillis (R-NC) on March 25 offered legislation that would allow certain performing artists to deduct the cost of expenses incurred during the course of their employment.
“I’m proud to support this bipartisan effort to provide long-overdue tax relief to the creative community,” said Sen. Tillis, who cosponsored the Performing Artist Tax Parity Act of 2025, S. 1121, alongside bill sponsor U.S. Sen. Mark Warner (D-VA).
If enacted, S. 1121 would update the Qualified Performing Artist (QPA) tax deduction, an above-the-line tax deduction, according to a bill summary provided by the senators.
“The arts play a vital role in North Carolina’s culture and economy, yet many artists struggle with financial burdens that make it difficult to sustain their careers,” Sen. Tillis said. “By updating this outdated tax deduction, this common-sense legislation ensures that hard-working artists can deduct necessary expenses, just like other professionals.”
The International Alliance of Theatrical Stage Employees, the Actors’ Equity Association, SAG-AFTRA, the American Guild of Musical Artists, the Recording Industry Association of America, the Motion Picture Association, the American Federation of Musicians, Americans for the Arts, the League of American Orchestras, and the National Independent Venue Association endorsed the measure.
“This legislation levels the playing field for more artists by treating them like the small business people they are, enriching our society and spurring our commerce,” said Sen. Warner.
The bill, which has been referred for consideration to the U.S. Senate Finance Committee, is the companion bill to the same-named H.R. 721, introduced on Jan. 24 by U.S. Reps. Vern Buchanan (R-FL) and Judy Chu (D-CA).