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S 548 110th Congress Senate

Artist-Museum Partnership Act

Official title: A bill 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 liter… Show full official titleShow less

Official title: A bill 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: February 12, 2007 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 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 12, 2007
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1852-1853)
Feb 12, 2007
Sponsor introductory remarks on measure. (CR S1851-1852)
Feb 12, 2007
Introduced in Senate
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 Latest action February 12, 2007

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1852-1853)

 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
  • HR 1524 Identical bill Artist-Museum Partnership Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 4 Independent 1
D
Whitehouse, Sheldon
Rhode Island · Jul 19, 2007
 D
Cantwell, Maria
Washington · Feb 12, 2007
 D
Durbin, Richard J.
Illinois · Feb 12, 2007
 I
Sanders, Bernard
Vermont · Feb 12, 2007
 D
Schumer, Charles E.
New York · Feb 12, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). S. 548: Artist-Museum Partnership Act. 110th Congress. Open America. https://openamerica.io/bill/110-S-548/
MLA
"S. 548: Artist-Museum Partnership Act." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-548/.
Bluebook (legal)
S. 548, 110th Cong. (2026), https://openamerica.io/bill/110-S-548/.
Markdown link
[S. 548: Artist-Museum Partnership Act](https://openamerica.io/bill/110-S-548/)
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