United States · Bill · HR
H.R. 147 (108th)
Artists' Estate Tax Fairness Act
Introduced
7 January 2003
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
18 August 2025
Summary
Artists' Estate Tax Fairness Act - 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."
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 7 January 2003
Introduced in House (PDF)
Introduced in House · EN · 7 January 2003
Introduced in House
summary · EN · 7 January 2003
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/147
- Open data entity: https://api.congress.gov/v3/bill/108/hr/147