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HR 1524 110th Congress House

Artist-Museum Partnership Act

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: September 17, 2008 See on congress.gov
Taxation ArtArtistsArts, Culture, ReligionAuthors and authorship
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Charitable contributionsCopyrightFinance and Financial SectorGovernment Operations and PoliticsGovernment paperworkIncome taxIntellectual propertyLiteratureMusicTax deductionsTax returnsValuation
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 14, 2007
Referred to the House Committee on Ways and Means.
Mar 14, 2007
Introduced in House
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 Latest action March 14, 2007

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Artist-Museum Partnership Act - 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 2
  • S 374 Related bill Art and Collectibles Capital Gains Tax Treatment Parity Act
  • S 548 Identical bill Artist-Museum Partnership Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 26
All 26 Democratic 16 Republican 6
Mahoney, Tim
· Sep 17, 2008
Childers, Travis
· Sep 10, 2008
 D
Carson, André
Indiana · Sep 9, 2008
Cazayoux, Donald
· Jul 14, 2008
 R
Smith, Christopher H.
New Jersey · Jun 4, 2008
 R
Walberg, Tim
Michigan · Apr 15, 2008
 R
Boozman, John
Arkansas · Apr 2, 2008
 R
Simpson, Michael K.
Idaho · Mar 11, 2008
 D
Sánchez, Linda T.
California · Mar 4, 2008
 R
Foxx, Virginia
North Carolina · Dec 4, 2007
 D
Larson, John B.
Connecticut · Dec 4, 2007
 D
Matsui, Doris O.
California · Dec 4, 2007
 D
Johnson, Henry C. "Hank"
Georgia · Oct 22, 2007
 D
McGovern, James P.
Massachusetts · Oct 22, 2007
 D
Van Hollen, Chris
Maryland · Sep 10, 2007
Boyda, Nancy
· Jun 12, 2007
 D
Murphy, Christopher
Connecticut · May 21, 2007
 D
Schakowsky, Janice D.
Illinois · May 16, 2007
 R
Turner, Michael R.
Ohio · May 16, 2007
 D
Cohen, Steve
Tennessee · Apr 25, 2007
 D
McCollum, Betty
Minnesota · Apr 19, 2007
 D
Lofgren, Zoe
California · Apr 17, 2007
 D
Nadler, Jerrold
New York · Apr 17, 2007
 D
Welch, Peter
Vermont · Apr 17, 2007
 D
Thompson, Mike
California · Mar 29, 2007
 D
Doggett, Lloyd
Texas · Mar 14, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1524: Artist-Museum Partnership Act. 110th Congress. Open America. https://openamerica.io/bill/110-HR-1524/
MLA
"H.R. 1524: Artist-Museum Partnership Act." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-1524/.
Bluebook (legal)
H.R. 1524, 110th Cong. (2026), https://openamerica.io/bill/110-HR-1524/.
Markdown link
[H.R. 1524: Artist-Museum Partnership Act](https://openamerica.io/bill/110-HR-1524/)
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