,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bdhb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #be1 #bjac ,mr4 
,lewis 7= himself1 ,mr4 ,nadl]1 ,mr4    
,grijalva1 ,mr4 ,doggett1 ,mr4          
,mc,govern1 ,ms4 ,moore1 ,mr4 ,brady (  
,p5nsylvania1 & ,mr4 ,y>mu?7 introduc$ !
 foll[+ bill2 :i* 0 ref]r$ to !         
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide t a d$uction equal to  
fair m>ket value %all be all[$ =        
*>itable contributions ( lit]>y1        
musical1 arti/ic1 or s*ol>ly            
compositions creat$ by ! donor4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,arti/-,museum ,p>tn]%ip ,act ( #bjac4  
#b4 ,*>itable contributions ( c]ta9     
items creat$ by ! taxpay]  7a7 ,9 g5]al 
,subsection 7e7 ( section #agj ( !      
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to c]ta9 contributions ( ord9>y income &
 capital ga9 prop]ty7 is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#h7   
,special rule = c]ta9 contributions (   

lit]>y1 musical1 or arti/ic compositions
  7,a7 ,9 g5]al ,9 ! case ( a qualifi$  
arti/ic *>itable contribution--  7i7 !  
am\nt ( su* contribution %all be ! fair 
m>ket value ( ! prop]ty contribut$      
7det]m9$ at ! "t ( su* contribution71 & 
7ii7 no r$uction 9 ! am\nt ( su*        
contribution %all be made "u p>agraph   
7#a74  7,b7 ,qualifi$ arti/ic *>itable  
contribution ,= purposes ( ?is p>agraph1
 ! t]m qualifi$ arti/ic *>itable        
contribution means a *>itable           
contribution ( any lit]>y1 musical1     
arti/ic1 or s*ol>ly composition1 or     
simil> prop]ty1 or ! copyright !reon 7or
 bo?71 b only if--  7i7 su* prop]ty 0   
creat$ by ! p]sonal ef=ts ( ! taxpay]   
mak+ su* contribution no e>li] ?an #ah  
mon?s prior to su* contribution1  7ii7 !
 taxpay]--  7,i7 has receiv$ a qualifi$ 
appraisal ( ! fair m>ket value ( su*    
prop]ty 9 accordance ) ! regulations "u 
?is section1 &  7,,ii7 atta*es to !     
taxpay]'s income tax return = ! taxable 
ye> 9 :i* su* contribution 0 made a copy

 ( su* appraisal1  7iii7 ! donee is an  
organization describ$ 9 subsection      
7b77#a77;,a71  7iv7 ! use ( su* prop]ty 
by ! donee is relat$ to ! purpose or    
function con/itut+ ! basis = ! donee's  
exemption "u section #eja 7or1 9 ! case 
( a gov]nm5tal unit1 to any purpose or  
function describ$ "u subsection 7c771   
7v7 ! taxpay] receives f ! donee a      
writt5 /atem5t repres5t+ t ! donee's use
 ( ! prop]ty w be 9 accordance ) !      
provisions ( clause 7iv71 &  7vi7 !     
writt5 appraisal ref]r$ to 9 clause 7ii7
 includes evid5ce ( ! ext5t 7if any7 to 
:i* prop]ty creat$ by ! p]sonal ef=ts ( 
! taxpay] & ( ! same type z ! donat$    
prop]ty is or has be5--  7,i7 own$1     
ma9ta9$1 & display$ by organizations    
describ$ 9 subsection 7b77#a77;,a71 &   
7,,ii7 sold to or ex*ang$ by p]sons o!r 
?an ! taxpay]1 donee1 or any relat$     
p]son 7z def9$ 9 section                
#dfe7;b77#c77;,c774  7,c7 ,maximum doll>
 limitation2 no c>ryov] ( increas$      
d$uction ,! increase 9 ! d$uction "u ?is

 section by reason ( ?is p>agraph = any 
taxable ye>--  7i7 %all n exce$ !       
arti/ic adju/$ gross income ( ! taxpay] 
= su* taxable ye>1 &  7ii7 %all n be    
tak5 into acc\nt 9 det]m9+ ! am\nt :i*  
may be c>ri$ f su* taxable ye> "u       
subsection 7d74  7,d7 ,arti/ic adju/$   
gross income ,= purposes ( ?is p>agraph1
 ! t]m arti/ic adju/$ gross income means
 t portion ( ! adju/$ gross income ( !  
taxpay] = ! taxable ye> attributable    
to--  7i7 income f ! sale or use (      
prop]ty creat$ by ! p]sonal ef=ts ( !   
taxpay] :i* is ( ! same type z ! donat$ 
prop]ty1 &  7ii7 income f tea*+1        
lectur+1 p]=m+1 or simil> activity )    
respect to prop]ty describ$ 9 clause    
7i74  7,e7 ,p>agraph n to apply to c]ta9
 contributions ,subp>agraph 7,a7 %all n 
apply to any *>itable contribution ( any
 lett]1 memor&um1 or simil> prop]ty :i* 
0 writt51 prep>$1 or produc$ by or = an 
individual :ile ! individual is an (fic]
 or employee ( any p]son 7includ+ any   
,gov]nm5t ag5cy or in/rum5tality7 unless

 su* lett]1 memor&um1 or simil> prop]ty 
is entirely p]sonal4  7,f7 ,copyright   
treat$ z sep>ate prop]ty = p>tial int]e/
 rule ,9 ! case ( a qualifi$ arti/ic    
*>itable contribution1 ! tangible       
lit]>y1 musical1 arti/ic1 or s*ol>ly    
composition1 or simil> prop]ty & !      
copyright on su* "w %all be treat$ z    
sep>ate prop]ties = purposes ( ?is      
p>agraph & subsection 7f77#c74  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to contributions made
 aft] ! date ( ! enactm5t ( ?is ,act 9  
taxable ye>s end+ aft] su* date4