Arts and Humanities Tax Reform Act of 1983

Arts and Humanities Tax Reform Act of 1983 - Amends the Internal Revenue Code to permit the executor of an estate, in calculating the value of the gross estate, to disregard that portion of the value of any copyright, or literary, musical, or artistic work created by the decedent which would have been ordinary income if such work had been sold by the decedent at its fair market value.

Allows an income tax deduction for the current fair market value of a literary, musical, or artistic composition created by the taxpayer and contributed to a charitable organization.

Disallows such estate tax valuation and charitable contribution deduction if the property was produced while the taxpayer was a Government officer or employee and arose out of the performance of the taxpayer's duties.

Permits a tax deduction for the business use of a home if such dwelling unit is used to a substantial extent (rather than exclusively) for the taxpayer's trade or business. Requires the Secretary of the Treasury to submit to the appropriate Congressional committees legislative recommendations with respect to such deduction.