To amend the Internal Revenue Code of 1986 to remove certain limitations on charitable contributions of certain items.

Amends the Internal Revenue Code to set as the amount of a qualified artistic charitable contribution for income tax deduction purposes the fair market value of the property contributed (determined at the time of contribution). Defines "qualified artistic charitable contribution" as the contribution of certain literary, music, artistic, or scholarly composition, letter or memorandum, or similar property.

Disregard the deduction for qualified artistic charitable contributions when determining alternative tax itemized deductions.