Artists' Contribution to American Heritage Act of 2003

Summary

Artists' Contribution to American Heritage Act of 2003 - 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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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 February 2003

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• Introduced in House (PDF)

  Introduced in House · EN · 13 February 2003

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• Introduced in House

  summary · EN · 13 February 2003

  Open at official source

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