United States · Bill · S
S. 548 (110th)
Artist-Museum Partnership Act
Introduced
12 February 2007
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1852-1853)
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
Artist-Museum Partnership Act - Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties, the copyrights thereon, or both, to certain tax-exempt organizations, if such properties are properly appraised and are donated no sooner than 18 months after their creation. Limits the amount of such deduction based upon the donor's artistic adjusted gross income, as defined by this Act.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 12 February 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 12 February 2007
Introduced in Senate
summary · EN · 12 February 2007
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/548
- Open data entity: https://api.congress.gov/v3/bill/110/s/548