POLICY

The Performing Arts Promotion Amendment (PAPA) Act Tax Rebate

PAPA provides a tax rebate of up to $15,000 per year for performing arts venues that meet the following requirements:

  • Less than 300 seat capacity.

  • Hosts live performances for a minimum of 48 hours a month for each month of a taxable year.

  • Pays the artists performing those live performances.

Due to the pandemic, the DC Council passed several amendments to the PAPA Tax Rebate. During the 2021 tax year, venues can satisfy the monthly live performance requirement with performances during the 2 months the public health emergency was not in effect, August and September 2021.

“Simply put, music matters in the District of Columbia. The musicians, the venue owners, the educators, the technicians, all areas of the music economy are important to who we are as a city. “ - Muriel Bowser, Mayor, District of Columbia

The Anthem, Wharf Street Southwest, Washington, DC
Photo Credit: Zachary Smith