qualified performing artist

(1)For purposes of subsection (a)(2)(B), the term “qualified performing artist” means, with respect to any taxable year, any individual if— (A)such individual performed services in the performing arts as an employee during the taxable year for at least 2 employers, (B)the aggregate amount allowable as a deduction underin connection with the performance of such services exceeds 10 percent of such individual’s gross income attributable to the performance of such services, and (C)the adjusted gross income of such individual for the taxable year (determined without regard to subsection (a)(2)(B)) does not exceed $16,000.

Source

26 USC § 62(b)(1)


Scoping language

For purposes of subsection
Is this correct? or