,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #cdec  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bg1 #bjag,ms4 
,velzquez introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 provide a standard deduction for the   
trade or business expenses of artists4  
#a4 ,short title ,this ,act may be cited
 as the ,tax ,relief for ,artists ,act  
of #bjag4  #b4 ,standard deduction for  
the trade or business expenses of       
artists  7a7 ,in general ,section #afb  
of the ,internal ,revenue ,code of #aihf
 is amended by redesignating subsection 
7q7 as subsection 7r7 and by inserting  
after subsection 7p7 the following new  
subsection3  7q7 ,standard deduction for
 trade or business expenses of artists  
7#a7 ,in general ,in the case of a      
qualified taxpayer who elects the       
application of this subsection for any  
taxable year1 there shall be allowed as 
a deduction for such taxable year an    

amount equal to the lesser of--  7,a7   
#b1ejj1 or  7,b7 the gross income of the
 taxpayer derived from one or more      
artistic trades or businesses carried on
 by the taxpayer 7or1 if less1 taxable  
income74  7#b7 ,qualified taxpayer ,for 
purposes of this subsection1 the term   
qualified taxpayer means any taxpayer   
with respect to any taxable year if--   
7,a7 the taxpayer's household income for
 the taxable year does not exceed #bej  
percent of the poverty line for a family
 of the size involved1 and  7,b7 the    
taxpayer has gross income derived from  
one or more artistic trades or          
businesses carried on by the taxpayer4  
7#c7 ,artistic trade or business ,for   
purposes of this subsection1 the term   
artistic trade or business means any    
trade or business in the literary1      
graphic design1 film1 visual1 media1    
musical1 theatre1 recording1 or dance   
arts4  7#d7 ,other definitions and      
special rules ,for purposes of this     
subsection-- 7,a7 ,definitions related  

to household income ,terms used in      
paragraph 7#b77;,a7 which are also used 
in section #cf;,b shall have the same   
meaning as when used in such section4   
7,b7 ,joint returns ,in the case of a   
joint return1 paragraph 7#a77;,a7 shall 
be applied by substituting #e1jjj for   
#b1ejj if both spouses would be treated 
as a qualified taxpayer if each spouse  
filed a separate return4  7,c7 ,denial  
of double benefit ,if the taxpayer      
elects the application of this          
subsection for any taxable year1 no     
deduction 7other than the deduction     
allowed under paragraph 7#a77 shall be  
allowable under this chapter to the     
taxpayer with respect to any amount paid
 or incurred during such taxable year   
with respect to any artistic trade or   
business carried on by the taxpayer4    
7,d7 ,regulations ,the ,secretary shall 
prescribe such regulations or other     
guidance as the ,secretary determines to
 be necessary or appropriate to carry   
out the purposes of this subsection4  4 

7b7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4