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United States · Bill · S

S. 851 (97th)

Pen and Ink Act of 1981

openUnited States· United States Congress· EN

Introduced

1 April 1981

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

Official sourceView documentsShare

Summary

Pen and Ink Act of 1981 - Amends the Internal Revenue Code to allow creators of literary, musical, or artistic compositions to claim an income tax deduction for contributions of such works to tax-exempt charitable or governmental organizations. Computes the allowable amount of such deduction on the adjusted gross income of the contributor. Prohibits the deduction for individuals who contribute letters, memoranda, or similar property which were prepared while such individuals held government office and were related to the performance of the duties of such office.

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Documents

1 official file

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Sources

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