Summary: H.R.3121 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for H.R.3121. Bill summaries are authored by CRS.

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Introduced in House (06/05/2019)

Performing Artist Tax Parity Act of 2019

This bill amends the Internal Revenue Code, with respect to the above-the-line deduction of expenses of performing artist employees, to increase to $100,000 ($200,000 for joint returns) the adjusted gross income limitation for calculating the phaseout of the deduction. The increased amount is adjusted for inflation for taxable years beginning after 2019.