To amend the Internal Revenue Code of 1986 to exclude from the gross estate the value of certain works of artistic property created by the decedent.

Amends the Internal Revenue Code to permit the exclusion from the gross estate the value of each qualified work of artistic property held by the decedent at the time of death, if the decedent created such property. Requires the decedent to have held at least 50 qualified works at the time of death. Defines "qualified artistic property."