Skip to main content
HR 2107 106th Congress House Taxation Art objects Arts, Culture, Religion Estate tax Income tax Personal income tax Tax exclusion

To amend the Internal Revenue Code of 1986 to exclude from the gross estate the value of certain works of artistic property created by the decedent.

Introduced: June 9, 1999 Introduced by: Nadler, Jerrold Democratic · New York See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 9, 1999
Referred to the House Committee on Ways and Means.
Jun 9, 1999
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to permit the exclusion from the gross estate the value of each qualified work of artistic property held by the decedent at the time of death, if the decedent created such property. Requires the decedent to have held at least 50 qualified works at the time of death. Defines "qualified artistic property."
What's happening now June 9, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2107: To amend the Internal Revenue Code of 1986 to exclude from the gross estate the value of certain works of artistic property created by the decedent.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-2107/
MLA
"H.R. 2107: To amend the Internal Revenue Code of 1986 to exclude from the gross estate the value of certain works of artistic property created by the decedent.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-2107/.
Bluebook (legal)
H.R. 2107, 106th Cong. (2026), https://openamerica.io/bill/106-HR-2107/.
Markdown link
[H.R. 2107: To amend the Internal Revenue Code of 1986 to exclude from the gross estate the value of certain works of artistic property created by the decedent.](https://openamerica.io/bill/106-HR-2107/)
Report a problem