S. 287 — Artist-Museum Partnership Act

Summary

Artist-Museum Partnership Act - 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 memoranda 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

2003-02-04
Introduced in Senate
2003-02-04
Sponsor introductory remarks on measure. (CR S1889-1890)
2003-02-04
Read twice and referred to the Committee on Finance.
2003-04-09
Sponsor introductory remarks on measure. (CR S5014-5015)

Artist-Museum Partnership Act

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Summary

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