United States · Bill · S
S. 242 (108th)
Art and Collectibles Capital Gains Tax Treatment Parity Act
Introduced
29 January 2003
Last action
29 January 2003 · Introduced
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1748-1849)
Sponsors
Sen. Domenici, Pete V. [R-NM], Sen. Bennett, Robert F. [R-UT], Sen. Bunning, Jim [R-KY], Sen. Warner, John [R-VA], Sen. Santorum, Rick [R-PA]
Subjects
Taxation
Source updated
10 February 2026
Summary
Art and Collectibles Capital Gains Tax Treatment Parity Act - Amends the Internal Revenue Code to provide art and collectibles with the same capital gain rates as other assets held long-term. Establishes a (limited) fair market value deduction for qualifying literary, musical, artistic, or scholarly charitable contributions created and donated by the taxpayer.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
29 January 2003
Introduced
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1748-1849)
Source: IntroReferral
29 January 2003
Introduced
Sponsor introductory remarks on measure. (CR S1747-1748)
Source: IntroReferral
29 January 2003
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 29 January 2003 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 29 January 2003
Introduced in Senate (PDF)
Introduced in Senate · EN · 29 January 2003
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Introduced in Senate
summary · EN · 29 January 2003
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Domenici, Pete V. [R-NM] · R · Sponsor
- Sen. Bennett, Robert F. [R-UT] · R · Sponsor
- Sen. Bunning, Jim [R-KY] · R · Cosponsor
- Sen. Warner, John [R-VA] · R · Cosponsor
- Sen. Santorum, Rick [R-PA] · R · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/242
- Open data entity: https://api.congress.gov/v3/bill/108/s/242
- us · 108-s-242 · source updated 10 February 2026