Artists' Contribution to American Heritage Act of 2005
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Artists' Contribution to American Heritage Act of 2005 - Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties, the copyrights thereon, or both, to certain tax-exempt organizations, if such properties are properly appraised and are donated no sooner than 18 months after their creation. Limits the amount of such deduction based upon the donor's artistic adjusted gross income, as defined by this Act.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1120: Artists' Contribution to American Heritage Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1120/
"H.R. 1120: Artists' Contribution to American Heritage Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1120/.
H.R. 1120, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1120/.
[H.R. 1120: Artists' Contribution to American Heritage Act of 2005](https://openamerica.io/bill/109-HR-1120/)