A bill 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 any literary, music, artistic, or scholarly composition, letter or memorandum, or similar property, but only if: (1) it was created by the personal efforts of the taxpayer making the contribution no less than one year prior to the contribution; (2) a written appraisal of fair market value is included with the tax return; and (3) the donee's use of the property is related to the purpose or function constituting the basis for the donee's tax exemption.

Limits the amount of qualified artistic charitable contributions available to a taxpayer in any taxable year.

Prohibits public officials from taking a deduction for the donation of their papers if the papers were generated as their work product while employed as State or Federal officers or employees.

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