Washington, D.C. — The International Alliance of Theatrical Stage Employees (IATSE) applauds Senators Mark Warner (D-VA) and Thom Tillis (R-NC) for reintroducing the Performing Artist Tax Parity Act (PATPA) in the U.S. Senate. Following PATPA’s recent reintroduction in the House by Representatives Vern Buchanan (R-FL) and Judy Chu (D-CA), today this bipartisan effort to deliver tax fairness for entertainment professionals is one step closer to reality.
Originally enacted in 1986, the Qualified Performing Artist (QPA) tax deduction allowed entertainment professionals to deduct work-related expenses. However, the income cap for eligibility has remained at $16,000, rendering it obsolete for most professionals. PATPA proposes to modernize this deduction by raising the income threshold to $100,000 for individuals and $200,000 for married joint filers, with future adjustments for inflation.
IATSE International President Matthew D. Loeb said, “We commend Senators Warner and Tillis for championing tax fairness for our members and all entertainment professionals. Their bipartisan leadership ensures our members’ voices continue to be heard on this critical issue. It’s time to lower the cost of living for entertainment workers by including PATPA in tax legislation expected later this year, correcting an oversight that has taken money out of the pockets of middle-class IATSE members since 2017.”
In recent years, IATSE members have faced extraordinary financial challenges, including the pandemic-related industry shutdown and declining film and television production job opportunities in the United States. PATPA’s passage into law would provide much-needed financial relief to working-class entertainment workers who spend their income on necessary expenses to secure and maintain employment.
IATSE remains steadfast in advocating for the inclusion of PATPA in any forthcoming tax legislation this year. We urge Congress to act swiftly to pass this critical legislation, ensuring that entertainment professionals receive the tax fairness they deserve.
