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HR 147 108th Congress House Taxation Art Artists Arts, Culture, Religion Estate tax Income tax Tax exclusion

Artists' Estate Tax Fairness Act

Introduced: January 7, 2003 Introduced by: Nadler, Jerrold Democratic · New York See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Jan 7, 2003
Referred to the House Committee on Ways and Means.
Jan 7, 2003
Introduced in House
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 Plain-English summary Congressional Research Service
Artists' Estate Tax Fairness Act - 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 January 7, 2003

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 147: Artists' Estate Tax Fairness Act. 108th Congress. Open America. https://openamerica.io/bill/108-HR-147/
MLA
"H.R. 147: Artists' Estate Tax Fairness Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-147/.
Bluebook (legal)
H.R. 147, 108th Cong. (2026), https://openamerica.io/bill/108-HR-147/.
Markdown link
[H.R. 147: Artists' Estate Tax Fairness Act](https://openamerica.io/bill/108-HR-147/)
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