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United States · Bill · HR

H.R. 2835 (97th)

Arts and Humanities Tax Reform Act of 1981

referredUnited States· United States Congress· EN

Introduced

25 March 1981

Last action

25 March 1981 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Green, S. William [R-NY-15], Rep. Richmond, Frederick W. [D-NY-14], Rep. Pritchard, Joel [R-WA-1], Rep. McCloskey, Paul N., Jr. [R-CA-12], Rep. Ireland, Andrew P. [R-FL-10], Rep. Fenwick, Millicent H. [R-NJ-5], Rep. Pepper, Claude [D-FL-18], Sen. Jeffords, James M. [I-VT], Rep. Horton, Frank J. [R-NY-29], Sen. Wyden, Ron [D-OR], Rep. Dwyer, Bernard J. [D-NJ-6], Rep. Ottinger, Richard L. [D-NY-20], Rep. Clay, William (Bill) [D-MO-1], Rep. McCurdy, Dave [D-OK-4], Rep. Peyser, Peter A. [D-NY-23], Rep. Weiss, Ted [D-NY-17], Rep. Whitehurst, G. William [R-VA-2], Rep. Erlenborn, John N. [R-IL-13], Rep. McClory, Robert [R-IL-13], Rep. Burgener, Clair W. [R-CA-43], Rep. Addabbo, Joseph P. [D-NY-6], Rep. Coelho, Anthony Lee [D-CA-15], Rep. LaFalce, John J. [D-NY-29], Rep. Lehman, William [D-FL-17], Sen. Akaka, Daniel K. [D-HI], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. McKinney, Stewart B. [R-CT-4], Sen. Daschle, Thomas A. [D-SD], Rep. Stokes, Louis [D-OH-11], Rep. Evans, Thomas B., Jr. [R-DE-At Large], Rep. Savage, Gus [D-IL-2], Rep. Coyne, James K. [R-PA-8], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Waxman, Henry A. [D-CA-33], Rep. Conyers, John, Jr. [D-MI-13]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Arts and Humanities Tax Reform Act of 1981 - 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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 25 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 25 March 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  3. 25 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

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Sponsors

Related records

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Sources

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