H.R. 1598 — Artists' Contribution to American Heritage Act of 2001

Summary

Artists' Contribution to American Heritage Act of 2001 - Amends the Internal Revenue Code to provide a fair market value (determined at time of contribution) deduction for charitable contributions of literary, musical, artistic, scholarly compositions, or the copyright created by a qualifying donor. Exempts certain non-personal letters and memorandum from such treatment.

Limits such increased deduction to the donor's artistic adjusted income (as defined by this Act).

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Legislative Actions

2001-04-26
Introduced in House
2001-04-26
Introduced in House
2001-04-26
Referred to the House Committee on Ways and Means.

Artists' Contribution to American Heritage Act of 2001

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