National Endowment for the Arts Checkoff Act

Summary

National Endowment for the Arts Checkoff Act - Authorizes appropriations for the programs of the National Endowment for the Arts (NEA): (1) for FY 1991 in a specified limited amount; and (2) for FY 1992 through 1994 in such sums for each such fiscal year as may be contributed up to such specified limited amount to the NEA Trust Fund established by this Act under the Internal Revenue Code. Authorizes the Congress either to appropriate any excess contributions for the NEA programs for that fiscal year or to carry over such excess sums to a subsequent fiscal year during such three-year period. Requires any sums remaining in the NEA Trust Fund at the end of FY 1994 to be appropriated to the NEA or its successor. Prohibits any of the funds authorized to be appropriated to the NEA for FY 1991 from being used to promote, disseminate, or produce materials which in the NEA's judgment may be considered obscene, including specified types of depictions, and which, when taken as a whole, do not have serious literary, artistic, political, or scientific value. Provides that all funds authorized to be appropriated for NEA programs for FY 1992 through 1994 shall be subject only to such restrictions, if any, imposed by P.L. 99-194. Amends the Internal Revenue Code (IRC) to provide for designation of contributions for the NEA Trust Fund. Allows each taxpayer (or each spouse in the case of a joint return) to designate at the time of filing a return that five dollars be paid over to the NEA Trust Fund. Establishes, under IRC, in the Treasury the NEA Trust Fund, consisting of amounts appropriated or credited to it. Provides for expenditures from the Trust Fund for NEA programs.

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2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 4 August 1990

  Open at official source

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