North Charlotte Today

Senators Thom Tillis and Mark Warner have introduced the Performing Artist Tax Parity Act, a bipartisan effort aimed at updating the Qualified Performing Artist (QPA) tax deduction. This deduction allows performing artists to deduct expenses incurred during their employment.

"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," said Senator Tillis. "By updating this outdated tax deduction, this commonsense legislation ensures that hardworking artists can deduct necessary expenses, just like other professionals."

Senator Warner emphasized the impact on middle-class artists: "Middle class and up-and-coming artists have found their home in the Commonwealth making meaningful contributions to our rich culture. This legislation levels the playing field for more artists by treating them like the small businesspeople they are."

Matthew D. Loeb from IATSE praised the senators' efforts: "We commend Senators Warner and Tillis for championing tax fairness for our members and all entertainment professionals." Brooke Shields of Actors’ Equity Association also expressed gratitude: "I’m grateful for the leadership of Senator Tillis and Senator Warner and look forward to working with them as we fight to make this bill law."

Fran Drescher from SAG-AFTRA highlighted the importance of addressing business costs: "It’s time for the tax code to address the skyrocketing business costs of this highly risky profession." Ned Hanlon from American Guild of Musical Artists added, "This legislation paves the way for artists to be treated less like expendable contractors."

Mitch Glazier from RIAA stated, "RIAA appreciates Senators Warner and Tillis’ continued leadership driving the bipartisan, bicameral Performing Artist Tax Parity Act." Charles Rivkin from Motion Picture Association endorsed it as well: "The MPA is again proud to endorse this legislation."

Tino Gagliardi from American Federation of Musicians noted its benefits: “PATPA makes long overdue updates to restore the intention our tax code.” Erin Harkey from Americans for the Arts applauded its introduction alongside a House bill by Representatives Buchanan and Chu.

Simon Woods from League of American Orchestras commented on its necessity: “Musicians nationwide are essential contributors to the U.S. workforce.” Stephen Parker from National Independent Venue Association called it a lifeline for independent stages.

The current QPA deduction has not been updated since 1986, only available to those earning under $16,000 annually. The new bill proposes raising income limits to $100,000 for individuals and $200,000 for married joint filers while indexing deductions for inflation.

Companion legislation was introduced in January 2025 by Representatives Vern Buchanan and Judy Chu. The Performing Artist Tax Parity Act is supported by various organizations including Actors’ Equity Association and Recording Academy/GRAMMYs.