SAG-AFTRA Applauds Reintroduction of the Bipartisan Performing Artist Tax Parity Act

SAG-AFTRA applauds the reintroduction of the Performing Artist Tax Parity Act (PATPA) today in the U.S. House of Representatives. As our members filed their tax returns this week, we are reminded of the critical importance to finally modernize the QPA provision in the tax code to ensure performing artists are able to deduct necessary expenses incurred over the course of their employment, like agent and manager fees, which can often amount to 20%-30% of their income. This legislation was introduced with bipartisan support by Reps. Vern Buchanan, R-Fla and Judy Chu, D-Calif.

"The performers who fill the screen on TV and at the movies bring life to every scene. Sometimes they have small speaking roles or no lines at all, but if they weren’t there you would notice the void. What you may not know is what it takes to get that job and how much an actor must invest in their profession before ever getting that job. These are the journeymen actors who need to make some of those expenses legitimate business deductions. They are the middle class, not rich or famous, that deserve a break. I thank representatives Buchanan and Chu for standing by their side and for their show of leadership in supporting PATPA, the bipartisan bill that helps the working class actors whose artistic contributions enrich all of our lives each and every day,” said SAG-AFTRA President Fran Drescher.

SAG-AFTRA made tremendous progress toward inclusion of PATPA in the FY23 omnibus funding bill passed in December 2022, having secured strong support from House and Senate leadership. Unfortunately PATPA was ultimately not included after congressional leaders could not come to bipartisan agreement on including tax-related legislation in the final bill.

PATPA has been supported by multiple organizations representing creative professionals from across the industry, including live theater, trade shows and exhibitions, and concerts, as well as the equipment and construction shops that support them.

Background:
The QPA provision was signed into law by President Reagan as part of tax reform in 1986. It has remained unchanged in the tax code ever since. The bipartisan Performing Artist Tax Parity Act updates the adjusted gross income cap under which performers can take advantage of QPA deductions. The current adjusted gross income cap of $16,000 is outdated and irrelevant. The new bill would update this cap to $100,000 for single filers and $200,000 for married artists filing jointly. 

About SAG-AFTRA

SAG-AFTRA represents approximately 160,000 actors, announcers, broadcast journalists, dancers, DJs, news writers, news editors, program hosts, puppeteers, recording artists, singers, stunt performers, voiceover artists and other entertainment and media professionals. SAG-AFTRA members are the faces and voices that entertain and inform America and the world. A proud affiliate of the AFL-CIO, SAG-AFTRA has national offices in Los Angeles and New York and local offices nationwide representing members working together to secure the strongest protections for entertainment and media artists into the 21st century and beyond. Visit SAG-AFTRA online at SAGAFTRA.org.