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
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1