United States · Bill · HR
H.R. 5081 (101st)
To amend the Internal Revenue Code of 1986 to remove certain limitations on charitable contributions of certain items.
Introduced
19 June 1990
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to set as the amount of a qualified artistic charitable contribution for income tax deduction purposes the fair market value of the property contributed (determined at the time of contribution). Defines "qualified artistic charitable contribution" as the contribution of certain literary, music, artistic, or scholarly composition, letter or memorandum, or similar property. Disregard the deduction for qualified artistic charitable contributions when determining alternative tax itemized deductions.
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Votes
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 19 June 1990
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/101st-congress/house-bill/5081
- Open data entity: https://api.congress.gov/v3/bill/101/hr/5081