United States · Bill · S
S. 930 (112th)
Art and Collectibles Capital Gains Tax Treatment Parity Act
Introduced
10 May 2011
Last action
10 May 2011 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Schumer, Charles E. [D-NY], Sen. Crapo, Mike [R-ID], Sen. Stabenow, Debbie [D-MI]
Subjects
Taxation
Source updated
14 August 2025
Summary
Art and Collectibles Capital Gains Tax Treatment Parity Act - Amends the Internal Revenue Code to: (1) eliminate the 28% capital gains tax rate for collectibles, thus allowing gain from the sale of collectibles (including art works) to be taxed at the 15% tax rate applicable to other investment property; and (2) allow the creator of a literary, musical, artistic, or scholarly property a fair market value tax deduction for the donation of such property to a tax-exempt organization, if properly appraised and donated no sooner than 18 months after its creation.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
10 May 2011
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
10 May 2011
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 10 May 2011 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 10 May 2011
Introduced in Senate (PDF)
Introduced in Senate · EN · 10 May 2011
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Introduced in Senate
summary · EN · 10 May 2011
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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. Schumer, Charles E. [D-NY] · D · Sponsor
- Sen. Crapo, Mike [R-ID] · R · Sponsor
- Sen. Stabenow, Debbie [D-MI] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Artist-Museum Partnership Act of 2011
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/930
- Open data entity: https://api.congress.gov/v3/bill/112/s/930
- us · 112-s-930 · source updated 14 August 2025