"If an artist lives in the county and teaches art-related subjects in a store / classroom within the District, is that income eligible?"

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TG § 10-207(v)(2) provides that the income is eligible for the subtraction modification is the amount of income derived from the publication, production, or sale of an artistic work that the artist wrote, composed, or executed in the arts and entertainment district. Income derived from teaching art-related subjects is not income derived from the publication, production, or sale of an artistic work. Therefore, income derived from teaching art-related subjects is not eligible for the subtraction modification under TG § 10-207(v)(2).