I 118th CONGRESS 1st Session H. R. 2871 IN THE HOUSE OF REPRESENTATIVES April 26, 2023 Mr. Buchanan (for himself and Ms. Chu ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees, and for other purposes.