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S 2225 97th Congress Senate

Artists Tax Equity and Donation Act of 1982

Official title: A bill to amend the Internal Revenue Code of 1954 to remove certain limitations on charitable contributions of certain items.

Introduced: May 24, 1982 See on congress.gov
Taxation ArtistsArts, Culture, ReligionCharitable contributionsIncome tax
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Public Welfare and CharitiesTax deductions
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
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
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 Latest action March 22, 1982

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

 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.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · May 24, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2225: Artists Tax Equity and Donation Act of 1982. 97th Congress. Open America. https://openamerica.io/bill/97-S-2225/
MLA
"S. 2225: Artists Tax Equity and Donation Act of 1982." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-2225/.
Bluebook (legal)
S. 2225, 97th Cong. (2026), https://openamerica.io/bill/97-S-2225/.
Markdown link
[S. 2225: Artists Tax Equity and Donation Act of 1982](https://openamerica.io/bill/97-S-2225/)
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