Artists' Contribution to American Heritage Act of 2003
Last action on Feb 13, 2003Referred to the House Committee on Ways and Means.
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Summary
Artists' Contribution to American Heritage Act of 2003 - Amends the Internal Revenue Code to provide a fair market value (determined at time of contribution) deduction for charitable contributions of literary, musical, artistic, scholarly compositions, or the copyright created by a qualifying donor. Exempts certain non-personal letters and memoranda from such treatment.
Limits such increased deduction to the donor's artistic adjusted income (as defined by this Act).
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