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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

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Status

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

Sponsors

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Subjects

Discovery layer

Source updated

29 August 2025

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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.

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1 official file

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