Artist-Museum Partnership Act
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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.
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2082)
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 405: Artist-Museum Partnership Act. 111th Congress. Open America. https://openamerica.io/bill/111-S-405/
"S. 405: Artist-Museum Partnership Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-405/.
S. 405, 111th Cong. (2026), https://openamerica.io/bill/111-S-405/.
[S. 405: Artist-Museum Partnership Act](https://openamerica.io/bill/111-S-405/)