Congress has introduced bipartisan legislation to assure musicians and other working performers do not experience unjustified tax increases as a result of the passage of the Tax Cut and Jobs Act.

Many musicians are employees who incur significant expenses including concert clothing, travel costs, rehearsal space, studio time, instrument repairs and instrument purchases. Under prior law, the IRS allowed a deduction for necessary expenses incurred in connection with our employment. The Tax Cuts and Jobs Act eliminated our option to claim miscellaneous itemized deductions, which allowed performers to deduct work expenses. Many musicians now pay substantially more in taxes as a result.

The Performing Artist Tax Parity Act (PATPA), introduced by our friend and U.S. Representative Judy Chu (D-CA), and U.S. Representative Vern Buchanan (R-FL), would update the Qualified Performing Artist (QPA) tax deduction to help musicians and other performers deduct the costs of work-related expenses.