Actors' Equity Association Applauds Senate Reintroduction of the Bipartisan Performing Artist Tax Parity Act

Actors’ Equity Association applauds the reintroduction of the bipartisan Performing Artist Tax Parity Act (PATPA), introduced by Sen. Mark Warner (D-VA) and Sen. Thom Tillis (R-NC). This bill corrects an unintended consequence of the 2017 Tax Cut and Jobs Act which led to tax increases for many performing artists who could no longer deduct the cost of their ordinary and necessary unreimbursed business expenses.

Working theatre artists may typically spend 20 to 30 percent of their income on necessary expenses – such as to pay for travel to auditions or a talent agent – to stay in the business and to procure employment.

“From stage managers to actors, musicians and stagehands, the overwhelming majority of arts professionals are hardworking Americans who have been paying hundreds and sometimes thousands of dollars more in taxes because of an inadvertent oversight when Congress last passed tax reform,” said Brooke Shields, president of Actors’ Equity Association. “Senators 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. We’re grateful for the leadership of Senators Warner and Tillis for reintroducing this critical legislation that has the support of workers and employers in the arts community.” Read more here.