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United States · Bill · S

S. 2225 (97th)

Artists Tax Equity and Donation Act of 1982

openUnited States· United States Congress· EN

Introduced

17 March 1982

Last action

22 March 1982 · Committee

Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Sponsors

Sen. Baucus, Max [D-MT], Sen. Lugar, Richard G. [R-IN], Sen. Symms, Steven D. [R-ID], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Leahy, Patrick J. [D-VT], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Heinz, John [R-PA], Sen. Boren, David L. [D-OK], Sen. Goldwater, Barry [R-AZ], Sen. Pell, Claiborne [D-RI], Sen. Cochran, Thad [R-MS], Sen. Bentsen, Lloyd M. [D-TX], Sen. Levin, Carl [D-MI], Sen. Danforth, John C. [R-MO], Sen. Stafford, Robert T. [R-VT], Sen. Grassley, Chuck [R-IA], Sen. Mitchell, George J. [D-ME], Sen. Metzenbaum, Howard M. [D-OH], Sen. Simpson, Alan K. [R-WY], Sen. Cranston, Alan [D-CA], Sen. Bradley, Bill [D-NJ], Sen. Matsunaga, Spark M. [D-HI], Sen. Kennedy, Edward M. [D-MA], Sen. Pryor, David H. [D-AR], Sen. Mathias, Charles McC., Jr. [R-MD], Sen. Roth Jr., William V. [R-DE], Sen. Hawkins, Paula [R-FL]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Artist's Tax Equity and Donation Act of 1982 - Amends the Internal Revenue Code to allow 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 a fair market value deduction for a contribution of property which was produced while the taxpayer was a Government officer or employee if such property arose out of the performance of the taxpayer's duties.

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

Timeline

  1. 17 March 1982

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 17 March 1982

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 22 March 1982

    Committee

    Committee on Finance requested executive comment from OMB; Treasury Department.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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