1. Short title This Act may be cited as the Tax Relief for Artists Act of 2017 . 2. Standard deduction for the trade or business expenses of artists (a) In general Section 162 of the Internal Revenue Code of 1986 is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection: (q) Standard deduction for trade or business expenses of artists (1) In general In the case of a qualified taxpayer who elects the application of this subsection for any taxable year, there shall be allowed as a deduction for such taxable year an amount equal to the lesser of— (A) $2,500, or (B) the gross income of the taxpayer derived from one or more artistic trades or businesses carried on by the taxpayer (or, if less, taxable income). (2) Qualified taxpayer For purposes of this subsection, the term qualified taxpayer means any taxpayer with respect to any taxable year if— (A) the taxpayer’s household income for the taxable year does not exceed 250 percent of the poverty line for a family of the size involved, and (B) the taxpayer has gross income derived from one or more artistic trades or businesses carried on by the taxpayer. (3) Artistic trade or business For purposes of this subsection, the term artistic trade or business means any trade or business in the literary, graphic design, film, visual, media, musical, theatre, recording, or dance arts. (4) Other definitions and special rules For purposes of this subsection— (A) Definitions related to household income Terms used in paragraph (2)(A) which are also used in section 36B shall have the same meaning as when used in such section. (B) Joint returns In the case of a joint return, paragraph (1)(A) shall be applied by substituting $5,000 for $2,500 if both spouses would be treated as a qualified taxpayer if each spouse filed a separate return. (C) Denial of double benefit If the taxpayer elects the application of this subsection for any taxable year, no deduction (other than the deduction allowed under paragraph (1))