Proposing an amendment to Internal Revenue Code (IRC) 183, insofar as it at current states that to be known as a for-profit business, said business must show a profit in three (3) out of five (5) years. This proposed amendment would grant exception to this rule for those involved in the artistic production of audio, visual, or written art, to include authors, painters, sculptors, recording artists, and other artisans (herein referred to as "Artists"). This amendment considers that these professions often cause those engaged in them to outlay great expense, in both time and revenue, that typically exceeds the modest incomes most such Artists earn through their art. As such, time limits on profit-loss requirements should be lifted completely from these occupations, as long as they continue to meet the burden of other tests of business involvement. Said amendment should be extended retroactively, to the beginning of an Artist's career, if already enjoined, and said Artist should never be held liable under tax law for merely failing to meet the single test of time vs. profit. Said amendment is intended to provide clarity to the professional boundaries of the Arts, protection for Artists enjoined in those business mediums covered under this amendment against unfair tax structures and penalties as currently in place, and to encourage the growth of Arts and Culture, as these are necessary elements to national identity and cultural progression.

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