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HR 1285 98th Congress House Taxation Art objects Arts, Culture, Religion Charitable contributions Income tax Literature Music National treasures Public Welfare and Charities Tax deductions

National Heritage Resource Act of 1983

Introduced: February 7, 1983 See on congress.gov
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
Feb 7, 1983
Referred to House Committee on Ways and Means.
Feb 7, 1983
Introduced in House
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 Plain-English summary Congressional Research Service

National Heritage Resource Act of 1983 - Amends the Internal Revenue Code to allow creators of artistic properties an income tax deduction for the current fair market value of literary, musical, or artistic compositions which they contribute to charitable organizations. Requires: (1) that the artistic property be created by the taxpayer at least one year prior to the time of such contribution; (2) that the fair market value of such property be appraised within one year of the date of contribution; and (3) that the donee of such property show that the use of the property will be related to the charitable purpose or function of his organization.

Denies a fair market value deduction for contributions of any letter, memorandum, or similar property produced by a Federal or State employee which arose out of the performance of such employee's official duties.

Exempts such fair market value deduction from the application of the minimum tax.

What's happening now February 7, 1983

Referred to House Committee on Ways and Means.

 Related & companion bills 1
  • S 427 Identical bill National Heritage Resource Act of 1983
 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 5
D
Kaptur, Marcy
Ohio · Jul 25, 1983
 D
Markey, Edward J.
Massachusetts · Mar 16, 1983
 D
Wyden, Ron
Oregon · Mar 16, 1983
 D
Hoyer, Steny H.
Maryland · Feb 7, 1983
 D
Schumer, Charles E.
New York · Feb 7, 1983
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1285: National Heritage Resource Act of 1983. 98th Congress. Open America. https://openamerica.io/bill/98-HR-1285/
MLA
"H.R. 1285: National Heritage Resource Act of 1983." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-1285/.
Bluebook (legal)
H.R. 1285, 98th Cong. (2026), https://openamerica.io/bill/98-HR-1285/.
Markdown link
[H.R. 1285: National Heritage Resource Act of 1983](https://openamerica.io/bill/98-HR-1285/)
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