,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #agic  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ad1 #bjai,mr4
 ,lewis 7for himself1 ,mr4 ,danny ,k4   
,davis of ,illinois1 and ,ms4 ,norton7  
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
provide that a deduction equal to fair  
market value shall be allowed for       
charitable contributions of literary1   
musical1 artistic1 or scholarly         
compositions created by the donor4  #a4 
,short title ,this ,act may be cited as 
the ,artist-,museum ,partnership ,act of
 #bjai4  #b4 ,charitable contributions  
of certain items created by the taxpayer
  7a7 ,in general ,subsection 7e7 of    
section #agj of the ,internal ,revenue  
,code of #aihf 7relating to certain     
contributions of ordinary income and    
capital gain property7 is amended by    
adding at the end the following new     
paragraph3  7#h7 ,special rule for      

certain contributions of literary1      
musical1 or artistic compositions  7,a7 
,in general ,in the case of a qualified 
artistic charitable contribution-- 7i7  
the amount of such contribution shall be
 the fair market value of the property  
contributed 7determined at the time of  
such contribution71 and  7ii7 no        
reduction in the amount of such         
contribution shall be made under        
paragraph 7#a74  7,b7 ,qualified        
artistic charitable contribution ,for   
purposes of this paragraph1 the term    
qualified artistic charitable           
contribution means a charitable         
contribution of any literary1 musical1  
artistic1 or scholarly composition1 or  
similar property1 or the copyright      
thereon 7or both71 but only if--  7i7   
such property was created by the        
personal efforts of the taxpayer making 
such contribution no less than #ah      
months prior to such contribution1  7ii7
 the taxpayer-- 7,i7 has received a     
qualified appraisal of the fair market  

value of such property in accordance    
with the regulations under this section1
 and  7,,ii7 attaches to the taxpayer's 
income tax return for the taxable year  
in which such contribution was made a   
copy of such appraisal1  7iii7 the donee
 is an organization described in        
subsection 7b77#a77;,a71  7iv7 the use  
of such property by the donee is related
 to the purpose or function constituting
 the basis for the donee's exemption    
under section #eja 7or1 in the case of a
 governmental unit1 to any purpose or   
function described under subsection     
7c771  7v7 the taxpayer receives from   
the donee a written statement           
representing that the donee's use of the
 property will be in accordance with the
 provisions of clause 7iv71 and  7vi7   
the written appraisal referred to in    
clause 7ii7 includes evidence of the    
extent 7if any7 to which property       
created by the personal efforts of the  
taxpayer and of the same type as the    
donated property is or has been--  7,i7 

owned1 maintained1 and displayed by     
organizations described in subsection   
7b77#a77;,a71 and  7,,ii7 sold to or    
exchanged by persons other than the     
taxpayer1 donee1 or any related person  
7as defined in section                  
#dfe7;b77#c77;,c774  7,c7 ,maximum      
dollar limitation2 no carryover of      
increased deduction ,the increase in the
 deduction under this section by reason 
of this paragraph for any taxable year--
 7i7 shall not exceed the artistic      
adjusted gross income of the taxpayer   
for such taxable year1 and  7ii7 shall  
not be taken into account in determining
 the amount which may be carried from   
such taxable year under subsection 7d74 
7,d7 ,artistic adjusted gross income    
,for purposes of this paragraph1 the    
term artistic adjusted gross income     
means that portion of the adjusted gross
 income of the taxpayer for the taxable 
year attributable to--  7i7 income from 
the sale or use of property created by  
the personal efforts of the taxpayer    

which is of the same type as the donated
 property1 and  7ii7 income from        
teaching1 lecturing1 performing1 or     
similar activity with respect to        
property described in clause 7i74  7,e7 
,paragraph not to apply to certain      
contributions ,subparagraph 7,a7 shall  
not apply to any charitable contribution
 of any letter1 memorandum1 or similar  
property which was written1 prepared1 or
 produced by or for an individual while 
the individual is an officer or employee
 of any person 7including any           
,government agency or instrumentality7  
unless such letter1 memorandum1 or      
similar property is entirely personal4  
7,f7 ,copyright treated as separate     
property for partial interest rule ,in  
the case of a qualified artistic        
charitable contribution1 the tangible   
literary1 musical1 artistic1 or         
scholarly composition1 or similar       
property and the copyright on such work 
shall be treated as separate properties 
for purposes of this paragraph and      

subsection 7f77#c74  4  7b7 ,effective  
date ,the amendment made by this section
 shall apply to contributions made after
 the date of the enactment of this ,act 
in taxable years ending after such date4