Actors’ Equity Association has expressed approval for the reintroduction of the Performing Artist Tax Parity Act (PATPA) in the Senate. The bipartisan bill, introduced by Senator Mark Warner (D-VA) and Senator Thom Tillis (R-NC), aims to address tax increases faced by performing artists who lost the ability to deduct ordinary and necessary business expenses.
Brooke Shields, President of Actors’ Equity Association, commented on the timing of the bill’s introduction: “With just a few weeks until Tax Day, Senator Tillis and Senator Warner could not have better timed this critically important bipartisan bill that would mean actors, stage managers and other creative professionals won’t have to pay hundreds, and sometimes thousands of dollars more in taxes simply due to common business costs like their agents and managers fees and travel to auditions. 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.”
Senator Warner highlighted the importance of treating artists like small businesspeople: “Middle class and up-and-coming artists have found their home in the Commonwealth making meaningful contributions to our rich culture,” he said. “This legislation levels the playing field for more artists by treating them like the small businesspeople they are, enriching our society and spurring our commerce.”
Senator Tillis emphasized how updating tax deductions can alleviate financial burdens for artists: “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,” he stated. “By updating this outdated tax deduction, this commonsense legislation ensures that hardworking artists can deduct necessary expenses, just like other professionals. I’m proud to support this bipartisan effort to provide long-overdue tax relief to the creative community.”
The House version of PATPA was introduced earlier this year by Representatives Judy Chu (D-CA) and Vern Buchanan (R-FL). The bill has received endorsements from several organizations including The Broadway League, National Independent Venue Association (NIVA), SAG-AFTRA, American Federation of Musicians, IATSE, among others.
Sandra Karas from Actors’ Equity Association described how previous tax reforms affected many performers negatively: “People sit with me and just break into tears because they didn’t know what to do,” she told the LA Times.
The proposed legislation seeks to update an existing Qualified Performing Artist deduction originally signed into law during Ronald Reagan’s presidency. It proposes increasing income limits for deductions significantly.
Actors’ Equity Association represents over 51,000 professional performers across live theatre industries since its inception in 1913.
