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S 1100 109th 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

Introduced: May 23, 2005 See on congress.gov
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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
May 23, 2005
Introduced in Senate
May 23, 2005
Read twice and referred to the Committee on Finance.
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 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.
What's happening now May 23, 2005

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2594 Identical bill Songwriters Capital Gains Tax Equity Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Schumer, Charles E.
New York · Dec 13, 2005
 D
Durbin, Richard J.
Illinois · May 23, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1100: Songwriters Capital Gains Tax Equity Act. 109th Congress. Open America. https://openamerica.io/bill/109-S-1100/
MLA
"S. 1100: Songwriters Capital Gains Tax Equity Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1100/.
Bluebook (legal)
S. 1100, 109th Cong. (2026), https://openamerica.io/bill/109-S-1100/.
Markdown link
[S. 1100: Songwriters Capital Gains Tax Equity Act](https://openamerica.io/bill/109-S-1100/)
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