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S 2106 108th Congress Senate

Songwriters Capital Gains Tax Equity Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide capital gains treatment for certain self-created musical works.

Introduced: February 24, 2004 See on congress.gov
Taxation Arts, Culture, ReligionCapital gains taxCharitable contributionsCopyright
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Income taxIntellectual propertyMusicTax deductionsTax rates
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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
Feb 24, 2004
Read twice and referred to the Committee on Finance.
Feb 24, 2004
Introduced in Senate
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 Latest action February 24, 2004

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Songwriters Capital Gains Tax Equity Act - Amends the Internal Revenue Code to define certain self-created musical works or copyrights in musical works as capital assets eligible for capital gains tax treatment.
 Related & companion bills 1
  • HR 3776 Identical bill Songwriters Capital Gains Tax Equity Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Apr 19, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2106: Songwriters Capital Gains Tax Equity Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-2106/
MLA
"S. 2106: Songwriters Capital Gains Tax Equity Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-2106/.
Bluebook (legal)
S. 2106, 108th Cong. (2026), https://openamerica.io/bill/108-S-2106/.
Markdown link
[S. 2106: Songwriters Capital Gains Tax Equity Act](https://openamerica.io/bill/108-S-2106/)
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