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United States · Bill · S

S. 694 (107th)

Artist-Museum Partnership Act

referredUnited States· United States Congress· EN

Introduced

4 April 2001

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

19 August 2025

Summary

Artist-Museum Partnership Act - Amends the Internal Revenue Code to provide a fair market value (determined at time of contribution) deduction for charitable contributions of literary, musical, artistic, scholarly compositions, or the copyright created by a qualifying donor. Exempts certain non-personal letters and memoranda from such treatment. Limits such increased deduction to the donor's artistic adjusted income (as defined by this Act).

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Documents

3 official files

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Sources

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