Tax Relief for Artists Act of 2017

This bill amends the Internal Revenue Code to allow a standard deduction for the trade and business expenses of artists. The deduction is limited to the lesser of: (1) $2,500, or (2) 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).

To be eligible for the deduction, a taxpayer must have: (1) household income for the taxable year that does not exceed 250% of the poverty line for a family of the size involved, and (2) gross income derived from one or more artistic trades or businesses carried on by the taxpayer.

An "artistic trade or business" is any trade or business in the literary, graphic design, film, visual, media, musical, theatre, recording, or dance arts.