IL HB3254

Creates a new Illinois income tax deduction for qualified performing artists, effective for taxable years beginning on or after January 1, 2026

Allows deduction of qualified expenses paid or incurred by performing artists in connection with their work as employees in the performing arts

"Qualified performing artist" is defined according to Section 62 of the federal Internal Revenue Code, which typically requires earning income from at least two employers in the performing arts and meeting certain income thresholds

"Qualified expenses" include deductions allowed under Section 162 of the federal Internal Revenue Code (trade or business expenses), such as costs for costumes, supplies, travel, and professional services

The deduction is exempt from the sunset provisions of Section 250 of the Illinois Income Tax Act