The RIAA is a politcal/technical lobby group for the American Music industry.

Its not a company in its own right, and doesn't (and shouldn't) make or lose money like say Sony Music does.

There is nothing in the article about the tax proposal coming from the RIAA directly - only that the RIAA is probably lobbying the politicians right now for this tax on behalf of its allegedly beleagured members and that it has adopted no position on such a tax (yet).