For Immediate Release
October 29, 2007
Contact: Maria Matthews
(404) 522-8600, ext. 281
A Tax Bill that Can Actually Help Self-Employed Photographers
ATLANTA—Like all smart businesspeople, sport and event photographers should pay attention when
bills come along that can help (or hinder) them. Luckily, H.R. 3660—The Equity for the
Nation’s Self-Employed Act—is a tax bill that can help many self-employed photographers save
H.R. 3660, recently introduced into the House by Representatives Ron Kind (D-3rd-WI) and Wally Herger
(R-2nd-CA), represents a step in the right direction to lower the already high tax burden carried by small
businesses and the self-employed. Currently, all business entities (except sole-proprietors) receive a
deduction for health insurance premiums as an ordinary and necessary business expense for all employees,
including the owners. However, sole-proprietors (Schedule C filers) do not receive this benefit. Their
premiums are not paid with pre-tax dollars and are exposed to self-employment tax.
As a result, self-employed individuals—including self-employed sport and event
photographers—pay for health insurance costs with after-payroll tax dollars. This means that the money
they use to buy health insurance for themselves and their families is subject to an additional 15.3 percent
tax that no other employers or employees must pay.
With health insurance premiums averaging almost $12,000 per year for family coverage, it is estimated that
H.R. 3660 will save every self-employed individual about $1700 annually. For a professional
photographer earning an average of $35,000 per year, this is money he or she can put towards annual health
insurance costs or reinvest into the business.
Professional Photographers of America (PPA) recently announced support of H.R. 3660 in a letter to the
Congressmen. PPA is joined in its support by its partner organizations, the Society for Sports & Event
Photographers (SEP), Commercial Photographers International (CPI), Evidence Photographer International
Council (EPIC), and the Student Photographic Society (SPS), representing over 40,000 professional
photographers across the U.S. And as of October 23, 2007, the bill is co-sponsored by 20 members of the
PPA, SEP, CPI, EPIC, and SPS have encouraged all photographers, their employees and other small business
owners to contact their Congressional Representatives, by visiting http://www.copyrightdefense.com/congress.html.
Professional Photographers of America (PPA), an international nonprofit association for
professional photographers, exists to assist its more than 19,000 members in achieving their professional,
artistic, and fraternal goals; promote public awareness of the profession; and to advance the making of
images in all of its disciplines as an art, a science and a visual recorder of history. For more
information, visit www.ppa.com.
The Society of Sport & Event Photographers (SEP) is a private, nonprofit association
dedicated exclusively to serving the needs of sport and event photographers. SEP marshals the resources of
the event photography industry and delivers them to its members via their exclusive online content,
Action News publication and live events. For more information, visit www.SEPsociety.com.
Commercial Photographers International (CPI) is an energetic, nonprofit membership
organization focused on the changing needs of commercial photographers. Led by successful commercial
photographer volunteers and a skilled professional staff, CPI has put together information, resources and
materials for photographers in this rapidly changing industry. For more information, visit www.MyCPI.com.
The Student Photographic Society (SPS) was founded in 1999 to provide
career-building resources, networking opportunities, and information resources to photography students.
The Evidence Photographer International Council (EPIC) was founded in 1968 as a nonprofit
educational and scientific organization with the primary purpose of advancing forensic photography and
videography in civil evidence and law enforcement. EPIC also hosts an annual conference, providing awareness
and education of evidence photography. Their seminars and workshops are now held internationally and
throughout the U.S. In 2007, EPIC merged with the Alliance of Visual Artists, a combination of PPA, SEP, CPI,
and SPS. For more information, please visit www.evidencephotographers.com, or call 866-868-EPIC (3742).
# # #