H.R. 1598
107th Congress
House
Artists' Contribution to American Heritage Act of 2001
Official title: To amend the Internal Revenue Code of 1986 to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, mu… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.
Taxation
ArtArtistsArts, Culture, ReligionAuthors and authorship
More subjectsShow fewer subjects
Charitable contributionsCopyrightFinance and Financial SectorGovernment Operations and PoliticsGovernment paperworkIncome taxIntellectual propertyLiteratureMusicTax deductionsTax returnsValuation
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 26, 2001
Referred to the House Committee on Ways and Means.
Apr 26, 2001
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Artists' Contribution to American Heritage Act of 2001 - 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 memorandum from such treatment.
Limits such increased deduction to the donor's artistic adjusted income (as defined by this Act).
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
22
D
Schiff, Adam B.
D
Hoyer, Steny H.
D
DeLauro, Rosa L.
R
Moran, Jerry
D
Davis, Danny K.
D
Doggett, Lloyd
MCCARTHY, KAREN
D
Pallone, Frank
D
Larsen, Rick
BALLENGER, CASS
D
McCollum, Betty
I
Sanders, Bernard
R
Wicker, Roger F.
D
McGovern, James P.
GREENWOOD, JAMES
D
Waters, Maxine
FROST, MARTIN
MCINNIS, SCOTT
DUNN, JENNIFER
HOEFFEL, JOSEPH
D
Nadler, Jerrold
D
Neal, Richard E.
Cite this page
U.S. Congress. (2026). H.R. 1598: Artists' Contribution to American Heritage Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1598/
"H.R. 1598: Artists' Contribution to American Heritage Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1598/.
H.R. 1598, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1598/.
[H.R. 1598: Artists' Contribution to American Heritage Act of 2001](https://openamerica.io/bill/107-HR-1598/)