Major Updates on Tax Reform, Ticketing, and Much More

July 8, 2025

In This Issue

• Congress Passes Comprehensive Tax Reform
• NEA Grants and Updates
• Ticketing Reform Under Consideration by DOJ and FTC
• News for Bow Owners: Protected Species Policy
• New Edition of Form for Artist Visa Petitions, And New Fees to Come

Congress Passes Comprehensive Tax Reform

The heavily-debated legislation referred to as “One Big Beautiful Bill Act” was passed by Congress and signed into law on July 4. While the massive bill has many provisions that will take time to fully unpack, the League’s partners at the National Council of Nonprofits have posted an analysis of the final bill, which contains the following key new provisions:

• A permanent universal charitable deduction for nonitemizers, for giving up to $1,000 for individuals and $2,000 for joint filers. This provision will incentivize these donors to give more to support the work of local nonprofit organizations.
• A 35% rate-of-deductibility cap on all itemized deductions for high-income individuals, a 1% floor for charitable contributions by corporations, and a new .5% floor for charitable deductions by itemizers. Together, these provisions are expected to reduce resources for nonprofit organizations.
• A permanent extension of the 60% Adjusted Gross Income limit for cash contributions to charity. (This would have otherwise reverted to 50%).

Orchestras were among many constituents that engaged in steady advocacy and outreach to the U.S. Senate to seek several favorable changes reflected in the final law, compared to the initial House-passed version. In addition to adding the nonitemizer charitable deduction, the Senate removed a tax on nonprofits for providing parking benefits and a provision that would have increased the excise tax on private foundations.

The budget provisions of the new law include two arts-related items of note: 1) an allocation of $40 million relating to building the National Garden of American Heroes and America 250 celebrations referenced in recent Executive Orders, and 2) $256.657 million, available until September 30, 2029, for capital repair, restoration, maintenance, and security structures for the Kennedy Center.

The League will keep you informed of further important details regarding implementation of the new law.

NEA Grants and Updates

Prospective applicants for the July cycle of the FY26 National Endowment for the Arts (NEA) Grants for Arts Projects should take note of the quickly approaching July 17, 2025 Grants.gov submission deadline, and some recent updates to the terms of future grants.

• The NEA’s Grants for Arts Projects summary page now strongly encourages “applications for arts projects that incorporate one or more agency funding priorities.” It is unclear how this brief list intersects with funding priorities that had been articulated in termination letters that went to grantees this spring.
• The Assurance of Compliance page has been updated. It retains the requirement for compliance with “all applicable executive orders.” It now contains a link to a new certification FAQ, posted on June 10, 2025, specific to the requirement that applicants do not “operate any programs promoting ‘diversity, equity, and inclusion’ that violate any applicable Federal anti-discrimination laws, in accordance with Executive Order No. 14173.” And, while the Assurance of Compliance page no longer includes reference to the provision related to Executive Order No. 14168, Defending Women From Gender Ideology Extremism and Restoring Biological Truth to the Federal Government, the NEA posted an April 30 memo outlining its plans for implementing the Executive Order.

Please bookmark the League’s NEA Grant Process webpage, where we provide an overview of the latest news on both the FY25 and FY26 grant process, including ongoing court action underway. Congress now turns its attention to FY26 appropriations, and orchestras are speaking up to maintain bipartisan support for the NEA.

Ticketing Reform Under Consideration by DOJ and FTC

On July 7, the League submitted comments in partnership with a dozen national organizations in the nonprofit performing arts sector in response to a recent request for information from the Department of Justice (DOJ) and Federal Trade Commission (FTC) regarding ticketing for live events. An executive order directs the agencies to prepare recommendations to combat unfair and anticompetitive practices, and future regulatory or legislative recommendations may prompt additional open public comment periods on the topic of ticketing reform for the live entertainment industry. The League and our partners in the Fix the Tix Coalition have been calling for immediate action to address fraudulent activity and nonprofit partners have collaborated to explain how proposed solutions must take into account the unique nature of subscription-based, donor-supported performing arts organizations. For more background on this topic, please visit the League’s dedicated webpage on Ticketing Policies. 

News for Bow Owners: Protected Species Policy

Significant action is advancing regarding the rules for international travel and trade with musical instruments that contain natural materials protected under the rules of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). In November 2025, the 185 global parties to the CITES treaty will meet at the 20th Conference of the Parties (CoP20) to consider new policy proposals for worldwide implementation, including urgent improvements to the CITES Musical Instruments Certificate. Brazil, the only country in which Pernambuco trees are grown, has introduced a proposal to list Pernambuco at the highest level of protection under CITES, which would require extremely burdensome permit requirements for international travel with bows in use by many musicians, and place very tight restrictions on international sales in existing and new bows. The League is working with CITES and partners to seek policy solutions that advance essential conservation needs while supporting ongoing cultural activity.

Learn more:

• Know Your Bow: Guide for Owners
• League and Partners Comment on U.S. CITES CoP20 Priorities (PDF)
• CITES Protected Species Travel Tips

New Edition of Form for Artist Visa Petitions, And New Fees to Come

U.S. Citizenship and Immigration Services announced that starting July 30, 2025, it will accept only the 01/20/25 edition of the Form I-129, which is used to request approval of O and P petitions among others. There are no changes from the prior edition, dated 1/17/25, but as always, petitioners are advised to make a habit of going to USCIS.gov to download the very latest version of Form I-129 before completing and submitting a petition requesting approval. Confirm the edition date by looking in the bottom left of the page on the form and instructions. The League regularly updates guidance and news about visa petitions for international guest artists on the dedicated website Artists from Abroad. 

The budget and tax bill recently signed into law also includes several provisions around visa issuance, including some new and increased fees but with minimal detail as to timing, process, and next steps. The League will be tracking this information and will provide guidance when more is known.