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S 2225 97th Congress Senate Taxation Artists Arts, Culture, Religion Charitable contributions Income tax Public Welfare and Charities Tax deductions

Artists Tax Equity and Donation Act of 1982

Introduced: March 17, 1982 See on congress.gov
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 22, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Mar 17, 1982
Read twice and referred to the Committee on Finance.
Mar 17, 1982
Introduced in Senate
 Plain-English summary Congressional Research Service

Artist's Tax Equity and Donation Act of 1982 - Amends the Internal Revenue Code to allow an income tax deduction for the current fair market value of a literary, musical, or artistic composition created by the taxpayer and contributed to a charitable organization. Disallows a fair market value deduction for a contribution of property which was produced while the taxpayer was a Government officer or employee if such property arose out of the performance of the taxpayer's duties.

What's happening now March 22, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

 Committees of jurisdiction 1