Rep. Tenney, Claudia [R-NY-24]

New Markets Tax Credit Extension Act of 2025

United States · United States Congress · 6 February 2025

DETERRENT Act

United States · United States Congress · 6 February 2025

Defending Education Transparency and Ending Rogue Regimes Engaging in Nefarious Transactions Act or the DETERRENT Act This bill expands oversight and disclosure requirements related to foreign sources and institutions of higher education (IHEs). Specifically, the bill requires an IHE to annually disclose to the Department of Education (ED) any year in which the IHE receives a gift from a foreign country of concern (e.g., China or Russia) or foreign entity of concern of any dollar amount; receives a gift or contract from a foreign source (other than a foreign country of concern or foreign entity of concern) that is valued at $50,000 or more, considered alone or in combination with all other gifts or contracts within a calendar year (current disclosure threshold is $250,000 or more), or which has an undetermined monetary value; enters into a contract with a foreign country of concern or foreign entity of concern after receiving a waiver for such contract; or is substantially controlled by a foreign source. Additionally, the bill prohibits IHEs from entering into contracts with a foreign country of concern or with a foreign entity of concern without obtaining a waiver, requires certain IHEs to disclose gifts or contracts between covered individuals (e.g., researchers) and foreign sources, and requires private IHEs with specified assets or investments to file annual investment disclosure reports. The bill requires ED to investigate possible violations of this bill and outlines the various penalties for each violation. Penalties may include losing eligibility for federal student financial aid.

Jobs and Opportunities for Medicaid Act

United States · United States Congress · 6 February 2025

Jobs and Opportunities for Medicaid Act This bill establishes work requirements under Medicaid for able-bodied adults. Specifically, the bill requires individuals who are between the ages of 18 and 65 and who are not otherwise unable to work due to a medical condition, family situation, or other listed reason to work or volunteer at least 20 hours per week, based on a monthly average, in order to qualify for Medicaid.

Unborn Child Support Act

United States · United States Congress · 6 February 2025

Unborn Child Support Act This bill requires states to apply child support obligations to the time period during pregnancy. This requirement is applicable retroactively based on a court order at the request of the pregnant parent and a determination by a physician of the month during which the child was conceived. Existing state requirements are applicable to these obligations, such as proof of parenthood.

AM Radio for Every Vehicle Act of 2025

United States · United States Congress · 5 February 2025

AM Radio for Every Vehicle Act of 2025 This bill requires the Department of Transportation (DOT) to issue a rule requiring AM radio capabilities to be standard in all new passenger vehicles. (AM radio is often used to deliver emergency alerts and news and entertainment programming; some newer vehicles do not include AM equipment.) Specifically, this bill applies to passenger vehicles (1) manufactured in the United States for sale in the United States, imported into the United States, or shipped in interstate commerce; and (2) manufactured after the rule's effective date. The rule must require all such vehicles to have devices that can receive signals and play content transmitted by AM stations or digital audio AM stations installed as standard equipment and made easily accessible to drivers. Prior to the rule's effective date, manufacturers that do not include devices that can access AM radio as standard equipment (1) must inform purchasers of this fact through clear and conspicuous labeling, and (2) may not charge an additional or separate fee for AM radio access. DOT may assess civil penalties for any violation of the rule. The Department of Justice may also bring a civil action to enjoin a violation. The rule, including DOT’s authority to enforce it, must expire 10 years after the bill’s enactment.  Further, the Government Accountability Office must study and report on the dissemination of emergency alerts to the public, including by conducting an assessment of AM radio relative to other Integrated Public Alert and Warning System communication technologies.  

Primary Care Enhancement Act of 2025

United States · United States Congress · 5 February 2025

Stop Funding Our Adversaries Act of 2023

United States · United States Congress · 5 February 2025

Stop Funding Our Adversaries Act of 2023 This bill prohibits federal agencies from conducting or supporting, either directly or indirectly, research that will be conducted by (1) China's government; (2) the Chinese Communist Party (CCP); (3) any agent or instrumentality of China's government or the CCP; or (4) any entity owned or controlled by China or the CCP.

Protection of Women in Olympic and Amateur Sports Act of 2026

United States · United States Congress · 5 February 2025

Protection of Women in Olympic and Amateur Sports Act This bill requires certified national governing bodies (NGBs) of amateur sports (e.g., USA Gymnastics) to prohibit a person whose sex is male from participating in an amateur athletic competition that is designated for females, women, or girls. Under the bill, male  means an individual who has, had, will have—or would have, but for a developmental or genetic anomaly or historical accident—the reproductive system that at some point produces, transports, and utilizes sperm for fertilization.

Voter Eligibility Verification Act of 2025

United States · United States Congress · 5 February 2025

Voter Eligibility Verification Act of 2025 This bill requires the Department of Homeland Security to respond within 15 days of receiving a request from certain state officials for the immigration status of an individual on a list of potential voters. 

Fair Access to Banking Act

United States · United States Congress · 5 February 2025

Fair Access to Banking Act This bill places restrictions on certain banks, credit unions, and payment card networks if they refuse to do business with a person who complies with the law. Restrictions include prohibiting the use of electronic funds transfer systems and lending programs, termination of an institution's depository insurance, and specified civil penalties. Banks and other specified financial institutions are allowed to deny financial services to a person only if the denial is justified by a documented failure of that person to meet quantitative, impartial, risk-based standards established in advance by the institution. This justification may not be based upon reputational risks to the institution. The bill establishes the right for a person to bring a civil action for a violation of this bill.

US-Kazakhstan Trade Modernization Act

United States · United States Congress · 5 February 2025

US-Kazakhstan Trade Modernization Act This bill addresses trade between the United States and Kazakhstan.  Specifically, the bill authorizes the President to determine that Section 402 of the Trade Act of 1974 (commonly known as the Jackson-Vanik amendment) does not apply to Kazakhstan. The Jackson-Vanik amendment denies normal trade relations (NTR) status to some current and former nonmarket economy countries unless they comply with certain freedom-of-emigration requirements. Under a provision of this amendment, the President may extend NTR status to a country affected by the amendment by waiving the freedom-of-emigration requirements or determining that the country is not in violation of those requirements, subject to an annual review. Kazakhstan has received temporary NTR status since 1992. Additionally, the bill authorizes the President to extend permanent NTR status to Kazakhstan.

To designate the facility of the United States Postal Service located at 86 Main Street in Haverstraw, New York, as the Paul Piperato Post Office Building.

United States · United States Congress · 5 February 2025

This bill designates the facility of the U.S. Postal Service located at 86 Main Street in Haverstraw, New York, as the Paul Piperato Post Office Building.

To designate the facility of the United States Postal Service located at 298 Route 292 in Holmes, New York, as the Sheriff Adrian Butch Anderson Post Office Building.

United States · United States Congress · 5 February 2025

This bill designates the facility of the U.S. Postal Service located at 298 Route 292 in Holmes, New York, as the Sheriff Adrian "Butch" Anderson Post Office Building.

Antisemitism Awareness Act of 2025

United States · United States Congress · 5 February 2025

Antisemitism Awareness Act of 2025 This bill provides statutory authority for the requirement that the Department of Education’s Office for Civil Rights take into consideration the International Holocaust Remembrance Alliance's (IHRA's) working definition of antisemitism when reviewing or investigating complaints of discrimination based on race, color, or national origin in programs or activities that receive federal financial assistance. According to the IHRA's working definition, antisemitism is a certain perception of Jews, which may be expressed as hatred toward Jews. 

Fort Ontario Holocaust Refugee Shelter National Historical Park Establishment Act

United States · United States Congress · 5 February 2025

Crime Victims Fund Stabilization Act of 2025

United States · United States Congress · 4 February 2025

Crime Victims Fund Stabilization Act of 2025 This bill adds a new source of revenue for the Crime Victims Fund (CVF). Specifically, the bill requires certain civil monetary penalties collected from settlements and judgments in cases involving fraud and false claims against the federal government to be deposited into the CVF through FY2029.  The CVF supports federal, state, and local programs and activities to compensate and assist victims of crimes. Currently, the CVF is funded by deposits from a variety of sources, including federal criminal fines, penalties, and assessments; forfeited bail bonds; and certain other gifts, donations, and bequests. 

1071 Repeal to Protect Small Business Lending Act

United States · United States Congress · 4 February 2025

1071 Repeal to Protect Small Business Lending Act This bill repeals the statute that requires financial institutions to collect data regarding applications for women-owned, minority-owned, or small business loans. Currently, financial institutions must collect and report to the Consumer Financial Protection Bureau information on (1) how many applications were received; (2) the disposition of each application; (3) the type of loan; (4) the amount applied for; (5) the amount approved; and (6) each applicant’s census tract, revenue, race, sex, and ethnicity.

No User Fees for Gun Owners Act

United States · United States Congress · 4 February 2025

No User Fees for Gun Owners Act This bill prohibits a state or local government from imposing any insurance requirement, tax, user fee, or similar charge on the manufacture, import, acquisition, transfer, or continued ownership of a firearm or ammunition. The bill includes an exception for a generally applicable sales tax that is assessed against firearms or ammunition in the same proportion to which the tax applies to other goods or services.

Dismantle DEI Act of 2025

United States · United States Congress · 4 February 2025

Expressing the sense of the House of Representatives that the United Nations Security Council should immediately impose an arms embargo against the military of Burma.

United States · United States Congress · 4 February 2025

This resolution states that the United Nations Security Council should immediately impose an arms embargo against the military of Burma (Myanmar) and hold it accountable for its ongoing violations of human rights.

Chronic Disease Flexible Coverage Act

United States · United States Congress · 4 February 2025

Chronic Disease Flexible Coverage Act This bill provides statutory authority for guidance from the Internal Revenue Service (IRS) that expands the types of preventive care that may be offered under a high deductible health plan (HDHP) without requiring a deductible or with a deductible below the minimum threshold. Under current law, to be considered health savings account-eligible, an HDHP must have a deductible above a certain minimum threshold amount, which is adjusted annually. However, an HDHP may cover certain types of preventive care without requiring a deductible or with a deductible below the minimum threshold.  The IRS issued guidance expanding the types of preventive care that may be covered by an HDHP without requiring a deductible or with a deductible below the minimum threshold to include angiotensin converting enzyme inhibitors for individuals with congestive heart failure, diabetes, or coronary artery disease; anti-resorptive therapy for individuals with osteoporosis or osteopenia; beta-blockers for individuals with congestive heart failure or coronary artery disease; blood pressure monitors for individuals with hypertension; inhaled corticosteroids and peak flow meters for individuals with asthma; insulin and other glucose lowering agents, retinopathy screening, glucometers, and hemoglobin A1c testing for individuals with diabetes; international normalized ratio testing for individuals with liver disease or bleeding disorders; low-density lipoprotein testing for individuals with heart disease; statins for individuals with heart disease or diabetes; and selective serotonin reuptake inhibitors for individuals with depression.  The bill provides statutory authority for the IRS's guidance. 

Patriot Day Act

United States · United States Congress · 4 February 2025

Patriot Day Act This bill establishes Patriot Day as a federal holiday.

250 Years of Service and Sacrifice Commemorative Coin Act

United States · United States Congress · 4 February 2025

250 Years of Service and Sacrifice Commemorative Coin Act This bill directs the Department of the Treasury to mint and issue coins in recognition of the United States’ semiquincentennial. All surcharges received by Treasury from the sale of such coins must be paid to the Stephen Siller Tunnel to Towers Foundation.

RECOGNIZING Judea and Samaria Act

United States · United States Congress · 31 January 2025

Retiring the Egregious Confusion Over the Genuine Name of Israel’s Zone of Influence by Necessitating Government-use of Judea and Samaria Act or the RECOGNIZING Judea and Samaria Act This bill prohibits the use of federal funds to prepare or promulgate certain materials (including any policy, guidance, regulation, executive order, or other work products) that refers to Judea and Samaria as the West Bank. The prohibition does not apply to U.S. obligations under international treaties or other agreements. The bill also amends certain laws to replace the term the West Bank with Judea and Samaria .

Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act

United States · United States Congress · 31 January 2025

Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act This bill allows, beginning in 2028, for Medicare coverage and payment for multi-cancer early detection screening tests that are approved by the Food and Drug Administration and that are used to screen for cancer across many cancer types, if the Centers for Medicare & Medicaid Services determines such coverage is appropriate. Coverage is limited to those under a certain age (age 68 in 2028, increased by one year every year thereafter) and to one test every 11 months.

No Foreign Persons Administering Our Elections Act

United States · United States Congress · 31 January 2025

No Foreign Persons Administering Our Elections Act This bill prohibits states and local jurisdictions from hiring noncitizens to administer federal elections.

IGO Anti-Boycott Act

United States · United States Congress · 31 January 2025

IGO Anti-Boycott Act This bill penalizes U.S. persons (individuals or entities) that participate in certain boycotts imposed by international governmental organizations (IGOs). The bill expands an existing law that prohibits various actions by U.S. persons in relation to boycotts imposed by foreign governments on a country that is friendly to the United States and not itself the object of a U.S. boycott. This bill applies those prohibitions to similar boycotts imposed by IGOs. Prohibited actions include (1) refusing to do business with companies organized under the laws of the boycotted country, if the refusal is pursuant to an agreement with or request from the country or IGO imposing the boycott; (2) furnishing information about whether any person has a business relationship with or in the boycotted country; and (3) furnishing information about whether someone is associated with charitable or fraternal organizations that support the boycotted country. Criminal penalties for willful violations of this law include fines of up to $1 million. In addition to such fines, individuals may be imprisoned for up to 20 years. Civil penalties may include fines and revocations of export licenses for certain national security-related items. The bill also requires the President to annually submit to Congress and make available to the public a report describing these boycotts and listing the foreign countries and international organizations involved in fostering or imposing them.

Medicare Patient Access and Practice Stabilization Act of 2025

United States · United States Congress · 31 January 2025

Medicare Patient Access and Practice Stabilization Act of 2025 This bill increases certain payment adjustments under the Medicare physician fee schedule for services furnished between April 1, 2025, and January 1, 2026.

To prohibit individuals who are not citizens of the United States from voting in elections in the District of Columbia and to repeal the Local Resident Voting Rights Amendment Act of 2022.

United States · United States Congress · 31 January 2025

This bill prohibits a non-U.S. citizen from voting in a District of Columbia (DC) election and repeals relevant provisions of DC law. Federal law prohibits noncitizens from voting in a federal election; however, in 2022, DC enacted a law allowing noncitizens who meet residency and other requirements to vote in local elections. This bill repeals the DC law, which went into effect on February 23, 2023. 

Educational Choice for Children Act of 2025

United States · United States Congress · 31 January 2025

To terminate the Department of Education.

United States · United States Congress · 31 January 2025

This bill terminates the Department of Education on December 31, 2026.

STAR Act of 2025

United States · United States Congress · 28 January 2025

Holocaust Education and Antisemitism Lessons Act

United States · United States Congress · 28 January 2025

Holocaust Education and Antisemitism Lessons Act This bill directs the U.S. Holocaust Memorial Museum to study and report on Holocaust education efforts in states, local educational agencies (LEAs), and public elementary and secondary schools. Among other elements, the study must (1) determine whether states and LEAs require Holocaust education as part of the curriculum taught in public elementary and secondary schools, (2) identify the standards and requirements relating to Holocaust education, and (3) identify the types of instructional material used to teach students about the Holocaust.

Expressing the sense of the House of Representatives that Congress should take all appropriate measures to ensure that the United States Postal Service remains an independent establishment of the Federal Government and is not subject to privatization.

United States · United States Congress · 28 January 2025

This resolution expresses the sense of the House of Representatives that Congress should ensure that the U.S. Postal Service is not privatized and remains an independent establishment of the federal government.

GORAC Act of 2025

United States · United States Congress · 28 January 2025

Build the Wall Act of 2025

United States · United States Congress · 28 January 2025

Build the Wall Act of 2025 This bill establishes the Southern Border Wall Construction Fund to be used by the Department of Homeland Security to construct and maintain physical barriers along the U.S.-Mexico border. All unobligated amounts in the Coronavirus State and Local Fiscal Recovery Funds must be immediately deposited in the Southern Border Wall Construction Fund.

Pregnancy Is Not an Illness Act of 2025

United States · United States Congress · 28 January 2025

Pregnancy Is Not an Illness Act of 2025 This bill prohibits the Food and Drug Administration (FDA) from treating pregnancy as an illness for the purposes of approving any abortion drug or imposing a risk evaluation and mitigation strategy for an abortion drug. The bill also nullifies FDA approval of any abortion drug that relied at all on the treatment of pregnancy as an illness, and specifically nullifies the FDA’s approval of the abortion drug mifepristone in effect before the bill is enacted.

Second Chance for Moms Act

United States · United States Congress · 28 January 2025

Second Chance for Moms Act of 2025 This bill requires labeling of the drug mifepristone to include certain information about the hormone progesterone and establishes a related telephone hotline. (Mifepristone is a drug that is approved to end pregnancies through 10 weeks gestation when used in conjunction with the drug misoprostol. The procedure is often referred to as medication abortion or the abortion pill.)

Veterans’ ACCESS Act of 2025

United States · United States Congress · 28 January 2025

Veterans' Assuring Critical Care Expansions to Support Servicemembers Act of 2025 or the Veterans' ACCESS Act of 2025 This bill addresses the administration of the Veterans Community Care Program (VCCP) and other Department of Veterans Affairs (VA) health care matters. Among other provisions regarding the VCCP, the bill establishes in statute access standards that determine when a veteran is eligible to receive non-VA care through the VCCP, requires the VA to notify veterans regarding their eligibility for care within two business days after the VA is aware the veteran is seeking care, and extends the deadline for the submittal of claims under the VCCP by health care entities and providers. The VA must address its mental health treatment programs by establishing a standardized screening process to determine whether a veteran satisfies criteria for priority or routine admission to a mental health residential rehabilitation treatment program or a program for residential care for mental health and substance abuse disorders, tracking the performance of medical facilities and Veterans Integrated Service Networks in meeting the requirements for mental health treatment screenings and timely admission to treatment programs under such screenings, and establishing an appeal process for when a veteran is denied admission to a covered treatment program or is accepted into a program but not offered bed placement in a timely manner. Additionally, the VA must establish an online self-service module for veterans to request and manage appointments, track referrals, and appeal and track decisions related to requests for care.

Ultrasounds Save Lives Act of 2025

United States · United States Congress · 28 January 2025

Expressing the sense of Congress that tax-exempt fraternal benefit societies have historically provided and continue to provide critical benefits to the people and communities of the United States.

United States · United States Congress · 28 January 2025

This concurrent resolution expresses the sense of Congress that tax-exempt fraternal benefit societies serve as a private economic and social support system, providing benefits to their members is necessary to support the charitable and fraternal activities of the volunteer chapters, and their work should continue to be promoted.

To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students.

United States · United States Congress · 28 January 2025

Educational Choice for Children Act of 2025 This bill establishes a nonrefundable tax credit for contributions (cash or stock) made by an individual to a tax-exempt organization that provides scholarships for qualified elementary and secondary school expenses to eligible students (scholarship granting organization), subject to limitations. Under the bill, the tax credit is limited to the greater of $5,000 or 10% of adjusted gross income. Further, the bill establishes a $5 billion annual volume cap (for 2025-2028) for the tax credit (which may be increased under certain circumstances). The volume cap is allocated by the Department of the Treasury for the tax credit on a first-come, first-serve basis (based on the contribution date). However, under the bill, 10% of the volume cap must be divided evenly among states for allocation to individuals residing in those states. The bill allows any portion of the tax credit that exceeds the individual’s tax liability (less certain other tax credits) to be carried forward for up to five tax years. The bill also establishes specific requirements for a scholarship granting organization, requires a scholarship granting organization to distribute all contributions within a specific timeframe (exceptions apply), and excludes from gross income scholarships received by an individual from a scholarship granting organization. Finally, the bill prohibits federal, state, and local government entities, officers, and employees from imposing requirements that prevent the use of scholarship funds for private or religious elementary or secondary education expenses or discouraging the use of scholarship funds at such education institutions.

Charitable Act

United States · United States Congress · 28 January 2025

Charitable Act This bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply). Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.) The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)

Sergeant Gary Beikirch Medal of Honor Act

United States · United States Congress · 28 January 2025

Sergeant Gary Beikirch Medal of Honor Act This bill allows a surviving spouse of a Medal of Honor recipient to receive a special pension concurrently with dependency and indemnity compensation.

Parental Notification and Intervention Act of 2025

United States · United States Congress · 28 January 2025

Parental Notification and Intervention Act of 2025 This bill restricts the performance of an abortion on an unemancipated minor under 18 years of age. Specifically, it prohibits a person or organization from performing, facilitating, or assisting with an abortion on an unemancipated minor without first complying with certain requirements, including parental notification and a 96-hour waiting period. It establishes penalties—a fine, up to one year in prison, or both—for each willful violation. A parent who is required to be notified of an abortion of an unemancipated minor may sue in federal court to prohibit the abortion. Parental notification requirements may be waived in a medical emergency or in a case of physical abuse.

287(g) Program Protection Act

United States · United States Congress · 28 January 2025

287(g) Program Protection Act This bill requires the Department of Homeland Security (DHS) to allow qualified state and local law enforcement agencies to perform certain immigration enforcement activities if the agency requests such authority. DHS may refuse to grant the request only if there is a compelling reason. Currently, DHS is authorized to grant such authority but is not required to do so. DHS must annually report on (1) the performance of these enforcement activities, and (2) the plans to expand these activities to additional states and localities.

CBO Show Your Work Act

United States · United States Congress · 24 January 2025

CBO Show Your Work Act This bill requires the Congressional Budget Office (CBO) to make available to Congress and the public each fiscal model, policy model, and data preparation routine that the CBO uses to estimate the costs and other fiscal, social, or economic effects of legislation. For each estimate of the costs and other fiscal effects of legislation, the CBO must also disclose, in a manner sufficient to permit replication by individuals not employed by the CBO, the data, programs, models, assumptions, and other details of the computations used to prepare the estimate. For data that may not be disclosed, the CBO must make available to Congress and the public a complete list of all data variables for the data; descriptive statistics for all data variables for the data, to the extent that the descriptive statistics do not violate the rule against disclosure; a reference to the statute requiring that the data not be disclosed; and contact information for the individual or entity who has unrestricted access to the data.

Protect American Election Administration Act of 2025

United States · United States Congress · 24 January 2025

Protect American Election Administration Act of 2025 This bill generally prohibits a state from soliciting, receiving, or expending any payment or donation of funds, property, or personal services from a private entity for the purpose of administering a federal election. For example, the bill prohibits the use of these payments or donations for programs related to voter education, outreach, and registration. The prohibition shall not apply to a state's acceptance and use of a private entity's donation of space to be used for a polling place or an early voting site.

Green Tape Elimination Act of 2025

United States · United States Congress · 24 January 2025

Green Tape Elimination Act of 2025 This bill exempts hazardous fuel reduction activities on federal lands from certain environmental and historic preservation regulations. Hazardous fuel  means any vegetative material that is susceptible to burning, such as trees and grasses. Hazardous fuel reduction activities include installing firebreaks, using prescribed fire, and removing the hazardous fuels. First, the bill states that hazardous fuel reduction activities are not to be considered a major federal action under the National Environmental Policy Act of 1969 (NEPA) for 10 years. NEPA requires agencies to identify and evaluate the impacts of major federal actions significantly affecting the quality of the human environment prior to finalizing certain decisions. Thus, the bill exempts such actions from environmental review under NEPA during that time period. Next, the bill exempts hazardous fuel reduction activities from the Endangered Species Act of 1973, the National Historic Preservation Act, the Migratory Bird Treaty Act, and the Migratory Bird Conservation Act for 10 years. The bill also directs the Environmental Protection Agency (EPA) to exclude certain air quality data when determining whether there are exceedances or violations of the national ambient air quality standard for air pollutants. In the event a hazardous fuel reduction activity has a significant impact on air quality, the EPA must exclude that data when making such determination.

Performing Artist Tax Parity Act of 2025

United States · United States Congress · 24 January 2025

Performing Artist Tax Parity Act of 2025 This bill increases the income limit and makes other modifications to the above-the-line tax deduction for business expenses of qualified performing artists. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.) Under current law, a qualified performing artist (who may deduct certain business expenses from gross income) is defined as an individual who (1) performs services in the performing arts as an employee for at least two employers during the tax year and receives at least $200 from each employer (minimum payment), (2) has business deductions attributable to such services exceeding 10% of the gross income received from such services, and (3) has adjusted gross income of $16,000 or less. The bill modifies the definition of a qualified performing artist (for purposes of the business expense deduction) to eliminate the $16,000 adjusted gross income limitation and increase the minimum payment amount to $500 (adjusted for inflation beginning in 2026). However, under the bill, the tax deduction for business expenses of qualified performing artists phases out for individuals with gross income exceeding $100,000 (or $200,000 for joint filers) such that the tax deduction completely phases out for individuals with gross income exceeding $120,000 (or $240,000 for joint filers). (The phase-out threshold is adjusted for inflation beginning in 2026.) Finally, the bill provides that commissions paid to a manager or agent by a qualified performing artist are deductible business expenses.