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HR 1120 109th Congress House

Artists' Contribution to American Heritage Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, mu… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.

Introduced: October 18, 2005 See on congress.gov
Taxation ArtArtistsArts, Culture, ReligionAuthors and authorship
More subjectsShow fewer subjects
Charitable contributionsCopyrightFinance and Financial SectorGovernment Operations and PoliticsGovernment paperworkIncome taxIntellectual propertyLiteratureMusicTax deductionsTax returnsValuation
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Mar 3, 2005
Referred to the House Committee on Ways and Means.
Mar 3, 2005
Introduced in House
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 Latest action March 3, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 3
  • HR 2786 Related bill Art and Collectibles Capital Gains Tax Treatment Parity Act
  • S 372 Related bill Artist-Museum Partnership Act
  • S 1186 Related bill Art and Collectibles Capital Gains Tax Treatment Parity Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 19
All 19 Democratic 11 Republican 1 Independent 1
D
Doggett, Lloyd
Texas · Sep 6, 2006
 D
Nadler, Jerrold
New York · Sep 6, 2006
BAIRD, BRIAN
· Feb 1, 2006
 D
Lofgren, Zoe
California · Jan 31, 2006
 D
Larsen, Rick
Washington · Dec 14, 2005
 D
Hoyer, Steny H.
Maryland · Dec 7, 2005
 D
McGovern, James P.
Massachusetts · Oct 18, 2005
STUPAK, BART
· Sep 28, 2005
 R
Simpson, Michael K.
Idaho · Jul 27, 2005
PUTNAM, ADAM
· Jun 24, 2005
 I
Sanders, Bernard
Vermont · May 19, 2005
GORDON, BART
· May 12, 2005
 D
Matsui, Doris O.
California · May 3, 2005
 D
Schakowsky, Janice D.
Illinois · May 3, 2005
EHLERS, VERNON
· Apr 28, 2005
 D
McCollum, Betty
Minnesota · Apr 21, 2005
 D
Baldwin, Tammy
Wisconsin · Apr 14, 2005
KILPATRICK, CAROLYN
· Apr 14, 2005
 D
Van Hollen, Chris
Maryland · Apr 14, 2005
Cite this page click to expand
APA
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/
MLA
"H.R. 1120: Artists' Contribution to American Heritage Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1120/.
Bluebook (legal)
H.R. 1120, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1120/.
Markdown link
[H.R. 1120: Artists' Contribution to American Heritage Act of 2005](https://openamerica.io/bill/109-HR-1120/)
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