S 2106
108th Congress
Senate
Taxation
Arts, Culture, Religion
Capital gains tax
Charitable contributions
Copyright
Income tax
Intellectual property
Music
Tax deductions
Tax rates
Songwriters Capital Gains Tax Equity Act
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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Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 2106: Songwriters Capital Gains Tax Equity Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-2106/
"S. 2106: Songwriters Capital Gains Tax Equity Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-2106/.
S. 2106, 108th Cong. (2026), https://openamerica.io/bill/108-S-2106/.
[S. 2106: Songwriters Capital Gains Tax Equity Act](https://openamerica.io/bill/108-S-2106/)