,,ii #aafth ,,congress #b;d ,session ,s4 #cbcb ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,january #bh1 #bjbj,mr4 ,schatz introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to promote and support the local arts and creative economy in the ,united ,states4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj or the ,,place ,act4 7b7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4,sec4 #b4 ,findings4,sec4 #c4 ,definitions4,sec4 #d4 ,department of ,labor4,sec4 #e4 ,department of ,education4,sec4 #f4 ,economic ,development ,administration programs4,sec4 #g4 ,creative jobs training through ,bureau of ,prisons reentry and skills development programs4,sec4 #h4 ,grants relating to the creative economy4,sec4 #i4 ,promotion for veterans with service-connected disabilities of job training and resources in creative industries and occupations4,sec4 #aj4 ,small business creative economy assistance4,sec4 #aa4 ,tax incentives4,sec4 #ab4 ,promotion by ,export-,import ,bank of the ,united ,states of exports by creative industries and occupations4,sec4 #ac4 ,rural business creative economy technical assistance4,sec4 #ad4 ,disaster assistance for creative industry workers through ,,fema4,sec4 #ae4 ,collaboration4 #b4 ,findings ,congress makes the following findings3 7#a7 ,the ,united ,states economy has changed rapidly as automation1 artificial intelligence1 digital technologies1 and modern information and communication systems have transformed the way people in the ,united ,states work1 live1 and interact4 7#b7 ,the ,united ,states must establish policies and create programs capable of responding to changing economic realities4 7#c7 ,the ,united ,states must develop strategies to maximize current assets and help grow a ,united ,states economy and workforce that can thrive in a challenging environment of constant change and reinvention4 7#d7 ,the ,nation needs to strengthen and improve ,federal support for a ,next ,generation economy and workforce4 7#e7 ,the ,united ,states must explore sustainable strategies to create jobs that will endure1 will remain reliant on a local workforce1 and are unlikely to move overseas4 7#f7 ,there is great value and untapped potential in the ,nation's rich history1 the creative freedoms enjoyed by its people1 and the many cultures and traditions that make the ,united ,states so unique4 7#g7 ,promoting local arts and enhancing the creative economy of the ,united ,states would support the ,nation's diverse citizenry1 rich traditions1 and vast creative talents1 including the unique history and continuing vitality of ,native ,american communities4 7#h7 ,the ,united ,states must embrace the opportunities and challenges the country faces and reimagine the role of the ,federal ,government in providing support for local arts and expanding the creative economy4 7#i7 ,the ,united ,states needs to engage workers from around the ,nation to develop1 hone1 and share expressions of their cultural heritage1 including languages1 creative collaborations1 and artistic skills4 7#aj7 ,the ,nation needs to recognize that there is a broad range of undervalued and underutilized human potential in the ,united ,states1 and the existence of that human potential has profound social1 economic1 and workforce ramifications4 7#aa7 ,securing the future well-being of individuals1 families1 communities1 and the ,nation will depend in part on adopting ,federal policies that will increase support for the creative economy4 7#ab7 ,the ,nation needs to improve creative workforce readiness and develop an education and job training plan1 including a plan for education and training through specialized vocational schools and apprenticeship programs1 to ensure that individuals of all ages in the ,united ,states can realize their full creative potential now and in the future4 7#ac7 ,investing in a creative economy workforce would help showcase the ,nation's creative arts1 strengthen its capacity for job growth1 promote economic inclusion1 boost entrepreneurship1 improve and revitalize rural1 remote1 and underserved areas1 and empower communities to share their stories4 #c4 ,definitions ,in this ,act3 7#a7 ,creative industry or occupation ,the term creative industry or occupation means-- 7,a7 an industry that-- 7i7 has a substantial current or potential impact 7including through positions that lead to economic self-sufficiency and opportunities for advancement7 on a ,state1 regional1 or local economy or a ,native ,american community's economy1 as appropriate2 and 7ii7 contributes to the growth of businesses or nonprofit organizations that have their origin in individual creativity1 skill1 and talent1 including businesses focused on design1 crafts1 music1 visual arts1 media arts1 performing arts1 language1 literature1 or expressions of ,native ,american culture or regional or local heritage culture2 and 7,b7 an occupation that-- 7i7 currently has or is projected to have a number of positions 7including positions that lead to economic self-sufficiency and opportunities for advancement7 in an industry sector so as to have a substantial potential impact on a ,state1 regional1 or local economy or a ,native ,american community's economy1 as appropriate2 and 7ii7 is comprised of businesses described in subparagraph 7,a77ii74 7#b7 ,native ,american ,the term ,native ,american1 used with respect to culture1 means the culture of a ,native ,american1 as defined in section #ajc of the ,native ,american ,languages ,act 7#be ,u4,s4,c4 #bijb74 #d4 ,department of ,labor 7a7 ,workforce ,innovation and ,opportunity ,act 7#a7 ,definition ,section #c of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cajb7 is amended by adding at the end the following3 7#gb7 ,creative industry or occupation ,the term creative industry or occupation has the meaning given the term in section #c of the ,,place ,act4 4 7#b7 ,unified ,state plans ,section #ajb7;b77#a77;,a7 of such ,act 7#bi ,u4,s4,c4 #caab7;b77#a77;,a77 is amended-- 7,a7 in clause 7i71 by striking occupations2 and inserting occupations1 and creative industries and occupations22 and 7,b7 in clause 7ii71 by striking those industries and occupations and the sectors1 industries1 and occupations described in clause 7i74 7#c7 ,regional coordination ,section #ajf7;c77#a77;,c7 of such ,act 7#bi ,u4,s4,c4 #caba7;c77#a77;,c77 is amended by striking occupations and inserting occupations1 and regional creative industries and occupations14 7#d7 ,local plans ,section #ajh7;b77#a77;,b7 of such ,act 7#bi ,u4,s4,c4 #cabc7;b77#a77;,b77 is amended by striking occupations2 and inserting occupations1 and creative industries and occupations24 7#e7 ,native american programs ,section #aff7;d77#b77;,a77i7 of such ,act 7#bi ,u4,s4,c4 #cbba7;d77#b77;,a77i77 is amended by inserting development of skills relating to creative industries or occupations and before training on4 7#f7 ,national dislocated worker grants ,section #agj of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cbbe7 is amended-- 7,a7 in subsection 7a7-- 7i7 in paragraph 7#a7-- 7,i7 in subparagraph 7,a71 by striking or at the end2 7,,ii7 in subparagraph 7,b71 by striking the period at the end and inserting 2 or2 and 7,,iii7 by adding at the end the following3 7,c7 for purposes of assistance provided under subsection 7b77#a77;,e71 an opioid crisis1 as declared by the ,secretary after consultation with the ,secretary of ,health and ,human ,services4 2 and 7ii7 by adding at the end the following3 7#c7 ,dislocated worker 7,a7 ,in general ,the term dislocated worker means-- 7i7 a dislocated worker1 as defined in section #c2 and 7ii7 for purposes of assistance provided under subsection 7b77#a77;,e71 a recovering individual4 7,b7 ,recovering individual ,the term recovering individual means an individual who-- 7i7 left employment1 or has never been employed1 due mainly to opioid use2 and 7ii7 7,i7 has successfully completed a supervised drug rehabilitation program for opioid use and is no longer engaging in the illegal use of opioids1 or has otherwise been rehabilitated successfully and is no longer engaging in such illegal use2 7,,ii7 is participating in a supervised rehabilitation program and is no longer engaging in such illegal use2 or 7,,iii7 is erroneously regarded as engaging in such illegal use1 but is not engaging in such illegal use4 2 and 7,b7 in subsection 7b77#a7-- 7i7 in subparagraph 7,c71 by striking and at the end2 7ii7 in subparagraph 7,d71 by striking the period at the end and inserting 2 and2 and 7iii7 by adding at the end the following3 7,e7 to provide employment and training assistance in a creative industry or occupation1 in an area where an opioid crisis has been declared1 as described in subsection 7a77#a77;,c74 4 7b7 ,creative economy grant program 7#a7 ,in general ,the ,secretary of ,labor1 acting through the ,assistant ,secretary for ,employment and ,training1 shall make grants to eligible entities to provide wage subsidies for certain employees in a creative industry or occupation4 7#b7 ,eligible entity ,to be eligible to receive such a grant1 an entity shall be a business 7including a nonprofit organization7 that-- 7,a7 is engaged in a creative industry or occupation and has its origin in individual creativity1 skill1 and talent1 including focusing on design1 crafts1 music1 visual arts1 media arts1 performing arts1 language1 literature1 or expressions of ,native ,american culture or regional or local heritage culture2 and 7,b7 has fewer than #ej employees for each workday in each of #bj or more calendar weeks in the current or preceding calendar year4 7#c7 ,application ,to be eligible to receive such a grant1 an entity shall submit an application to the ,secretary of ,labor at such time1 in such manner1 and containing such information as the ,secretary may require4 7#d7 ,use of funds ,an entity that receives a grant under this section shall use the grant funds1 during its first year of operation1 to provide wage subsidies for employees whose positions involve the individual creativity1 skill1 or talent described in paragraph 7#b77;,a7 rather than administrative1 technical1 or support functions4 #e4 ,department of ,education 7a7 ,corrections education ,section #bbe7;b7 of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #ccje7;b77 is amended-- 7#a7 by redesignating paragraphs 7#g7 and 7#h7 as paragraphs 7#h7 and 7#i71 respectively2 and 7#b7 by inserting after paragraph 7#f7 the following3 7#g7 education that relates to a creative industry or occupation 7as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj72 4 7b7 ,adult education ,section #bjc of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cbgb7 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 by redesignating subparagraphs 7,b7 and 7,c7 as subparagraphs 7,c7 and 7,d71 respectively2 and 7,b7 by inserting after subparagraph 7,a7 the following3 7,b7 gain education or skills relating to a creative industry or occupation 7as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj7 2 and 7#b7 in paragraph 7#b71 by inserting skills relating to a creative industry or occupation 7as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj7 before or integrated education and training4 7c7 ,career and technical education ,section #c7e7 of the ,career and ,technical ,education ,act of #bjjf 7#bj ,u4,s4,c4 #bcjb7e77 is amended-- 7#a7 in subparagraph 7,c71 by striking and after the semicolon2 7#b7 in subparagraph 7,d71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7,e7 may be related to a creative industry or occupation 7as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj74 4 7d7 ,work study ,section #ddc of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg-ec7 is amended by adding at the end the following3 7f7 ,creative industry or occupation 7#a7 ,in ,general ,funds granted to an institution under this section may be used to compensate 7including compensation for time spent in training and travel directly related to relevant activities7 students employed in projects that support a creative industry or occupation 7as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj74 7#b7 ,federal share ,the ,federal share of the compensation of work-study students compensated under this subsection may exceed #ge percent4 4 #f4 ,economic ,development ,administration programs 7a7 ,creative economy apprenticeship and internship grants ,title ,,ii of the ,public ,works and ,economic ,development ,act of #aife is amended by inserting after section #bjg 7#db ,u4,s4,c4 #cadg7 the following3 #bjh4 ,creative economy apprenticeship and internship grants 7a7 ,definitions ,in this section3 7#a7 ,apprenticeship program ,the term apprenticeship program means a program under the ,act of ,august #af1 #aicg 7commonly known as the ,national ,apprenticeship ,act7 7#ej ,stat4 #ffd1 chapter #ffc2 #bi ,u4,s4,c4 #ej et seq471 to provide workforce training relating to a creative industry or occupation4 7#b7 ,creative industry or occupation ,the term creative industry or occupation has the meaning given the term in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj4 7#c7 ,eligible entity ,the term eligible entity means an eligible entity as determined by the ,secretary4 7#d7 ,internship program ,the term internship program means a paid internship program to provide workforce training relating to a creative industry or occupation that is conducted in accordance with such regulations and policies relating to paid internships as the ,secretary of ,labor may promulgate4 7b7 ,apprenticeship programs 7#a7 ,establishment ,the ,secretary shall establish a program1 to be known as the ,creative ,economy ,apprenticeship ,grant ,program1 under which the ,secretary shall provide to eligible entities grants1 on a competitive basis1 for use in accordance with paragraph 7#c74 7#b7 ,applications 7,a7 ,in general ,to be eligible to receive a grant under this subsection1 an eligible entity shall submit to the ,secretary an application at such time1 in such manner1 and containing such information as the ,secretary may require4 7,b7 ,determination by ,secretary 7i7 ,in general ,the ,secretary shall determine whether to approve or disapprove an application submitted under subparagraph 7,a7 by not later than #ij days after the date of receipt of the application4 7ii7 ,action on approval ,on approval by the ,secretary of an application under clause 7i71 the ,secretary shall provide to the applicable eligible entity a grant in accordance with paragraph 7#d74 7iii7 ,action on disapproval ,on disapproval by the ,secretary of an application under clause 7i71 the ,secretary shall provide to the applicable eligible entity-- 7,i7 a notice of the disapproval1 including a description of the reasons for the disapproval2 and 7,,ii7 an opportunity to remedy any deficiency identified by the ,secretary under subclause 7,i7 by submitting to the ,secretary a revised application by not later than #cj days after the date of the disapproval4 7#c7 ,use of funds ,an eligible entity shall use a grant provided under this subsection to carry out an apprenticeship program4 7#d7 ,allocation ,of the amounts made available to carry out this subsection for each fiscal year1 the ,secretary shall allocate to each eligible entity the application of which is approved under paragraph 7#b77;,a7 during that fiscal year an amount equal to the proportion that-- 7,a7 the number of individuals served by the apprenticeship program of the eligible entity2 bears to 7,b7 the total number of individuals served by the apprenticeship programs of all eligible entities that receive assistance under this subsection for the fiscal year4 7c7 ,internship programs 7#a7 ,establishment ,the ,secretary shall establish a program1 to be known as the ,creative ,economy ,internship ,grant ,program1 under which the ,secretary shall provide to eligible entities grants1 on a competitive basis1 for use in accordance with paragraph 7#c74 7#b7 ,applications 7,a7 ,in general ,to be eligible to receive a grant under this subsection1 an eligible entity shall submit to the ,secretary an application at such time1 in such manner1 and containing such information as the ,secretary may require4 7,b7 ,determination by ,secretary 7i7 ,in general ,the ,secretary shall determine whether to approve or disapprove an application submitted under subparagraph 7,a7 by not later than #ij days after the date of receipt of the application4 7ii7 ,action on approval ,on approval by the ,secretary of an application under clause 7i71 the ,secretary shall provide to the applicable eligible entity a grant in accordance with paragraph 7#d74 7iii7 ,action on disapproval ,on disapproval by the ,secretary of an application under clause 7i71 the ,secretary shall provide to the applicable eligible entity-- 7,i7 a notice of the disapproval1 including a description of the reasons for the disapproval2 and 7,,ii7 an opportunity to remedy any deficiency identified by the ,secretary under subclause 7,i7 by submitting to the ,secretary a revised application by not later than #cj days after the date of the disapproval4 7#c7 ,use of funds ,an eligible entity shall use a grant provided under this subsection to carry out an internship program4 7#d7 ,allocation ,of the amounts made available to carry out this subsection for each fiscal year1 the ,secretary shall allocate to each eligible entity the application of which is approved under paragraph 7#b77;,a7 during that fiscal year an amount equal to the proportion that-- 7,a7 the number of individuals served by the internship program of the eligible entity2 bears to 7,b7 the total number of individuals served by the internship programs of all eligible entities that receive assistance under this subsection for the fiscal year4 7d7 ,authorization of appropriations ,there are authorized to be appropriated to the ,secretary such sums as are necessary to carry out this section4 4 7b7 ,grants for economic adjustment ,section #bji7;c77#e7 of the ,public ,works and ,economic ,development ,act of #aife 7#db ,u4,s4,c4 #cadi7;c77#e77 is amended by inserting 1 including through the promotion of creative industries and occupations 7as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj7 before the period at the end4 #g4 ,creative jobs training through ,bureau of ,prisons reentry and skills development programs ,section #bca7;a7 of the ,second ,chance ,act of #bjjg 7#cd ,u4,s4,c4 #fjeda7;a77 is amended by adding at the end the following3 7#c7 ,ensuring that reentry and skills development programs for prisoners include skills training for jobs in creative industries and occupations1 as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj4 4 #h4 ,grants relating to the creative economy ,to the extent practicable1 grant programs relating to economic development administered by the ,department of ,health and ,human ,services1 ,commissioner of the ,administration for ,native ,americans1 or the head of an agency with assets or resources relating to workforce development1 may be used to support efforts to provide workforce training related to the creative economy 7as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj74 #i4 ,promotion for veterans with service-connected disabilities of job training and resources in creative industries and occupations ,section #caaf of title #ch1 ,united ,states ,code1 is amended by adding at the end the following new subsection3 7c7 ,in carrying out this section1 the ,secretary shall assist in making available and promote job training and resources that-- 7#a7 are provided by nonprofit organizations1 educational institutions1 ,native ,american 7as defined in section #cgfe of this title7 governments and organizations1 and ,federal1 ,state1 and local governments2 and 7#b7 relate to creative industries and occupations1 as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj4 4 #aj4 ,small business creative economy assistance 7a7 ,business loans ,section #g7;a7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7;a77 is amended by adding at the end the following3 7#cf7 ,creative economy ,in providing assistance under this subsection1 the ,administration shall develop procedures to evaluate the business proposals and business plans of small business concerns that focus on economic development1 job creation1 and community growth with respect to creative industries and occupations1 as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj4 4 7b7 ,technical assistance programs ,section #ba of the ,small ,business ,act 7#ae ,u4,s4,c4 #fdh7 is amended by adding at the end the following3 7o7 ,technical assistance programs for creative economy-,focused businesses ,the ,administration1 in consultation with relevant stakeholders1 shall develop technical assistance programs to be carried out by small business development centers under this subsection that target the specific needs of small business concerns 7including microenterprises7 in creative industries and occupations1 as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj4 4 7c7 ,office of ,rural ,affairs ,section #bf7;c7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fec7;c77 is amended-- 7#a7 in paragraph 7#d71 by striking and at the end2 7#b7 in paragraph 7#e71 by striking the period at the end and inserting a semicolon2 and 7#c7 by adding at the end the following3 7#f7 provide information to creative industries located in rural communities about programs administered by ,federal1 ,state1 and local governments that address the needs of creative industries and occupations1 as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj4 4 7d7 ,veterans programs ,section #cb7;c77#c77;,b7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #feg;b7c77#c77;,b77 is amended-- 7#a7 in clause 7v71 by striking and at the end2 7#b7 by redesignating clause 7vi7 as clause 7vii72 and 7#c7 by inserting after clause 7v7 the following3 7vi7 improving capital access and technical assistance for veterans in creative industries and occupations1 as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj2 and 4 #aa4 ,tax incentives 7a7 ,new markets tax credit and guidelines for qualified community development entities 7#a7 ,in general ,not later than #a year after the date of the enactment of this ,act1 the ,secretary of the ,treasury shall issue guidelines for the creation and operation of community development entities focused on the creative industries or occupations1 which would allow such entities to be treated as qualified community development entities for purposes of section #de;,d7c7 of the ,internal ,revenue ,code of #aihf4 7#b7 ,extension of new markets tax credit national limitation ,subparagraph 7,h7 of section #de;,d7f77#a7 of such ,code is amended by striking #bjbj and inserting #bjbb4 7b7 ,work opportunity credit for hiring certain displaced workers 7#a7 ,in general ,paragraph 7#a7 of section #ea7;d7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of subparagraph 7,i71 by striking the period at the end of subparagraph 7,j7 and inserting 1 or1 and by adding at the end the following new subparagraph3 7xi7 a qualified displaced worker4 4 7#b7 ,qualified displaced worker ,subsection 7d7 of section #ea of such ,code is amended by adding at the end the following new paragraph3 7,p7 ,qualified displaced worker ,the term qualified displaced worker means an individual who1 immediately before beginning work for the employer-- 7i7 is an eligible ,,taa recipient 7as defined in section #ce7;c77#b771 7ii7 is an eligible alternative ,,taa recipient 7as defined in section #ce7;c77#c771 or 7iii7 is eligible for employment and training activities for dislocated workers under chapter #c of subtitle ,b of title ,i of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #caga et seq47 or assistance under section #agj of such ,act 7#bi ,u4,s4,c4 #cbbe74 4 7#c7 ,effective date ,the amendments made by this subsection shall apply to individuals beginning work for the employer after the date of the enactment of this ,act4 7c7 ,above-the-,line deduction of expenses of performing artists 7#a7 ,in general ,section #fb7;a77#b77;,b7 of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 by striking performing artists4--,the deductions and inserting performing artists4-- 7i7 ,in general ,the deductions 1 and 7,b7 by adding at the end the following new clauses3 7ii7 ,phaseout ,the amount of expenses taken into account under clause 7i7 shall be reduced 7but not below zero7 by #aj percentage points for each #b1jjj 7#d1jjj in the case of a joint return71 or fraction thereof1 by which the taxpayer's adjusted gross income 7determined without regard to this subparagraph7 for the taxable year exceeds #ajj1jjj 7#bjj percent of such amount in the case of a joint return74 7iii7 ,cost-of-living adjustment ,in the case of any taxable year beginning in a calendar year after #bjbj1 the #ajj1jjj amount under clause 7ii7 shall be increased by an amount equal to-- 7,i7 such dollar amount1 multiplied by 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjai for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any amount after adjustment under the preceding sentence is not a multiple of #a1jjj1 such amount shall be rounded to the nearest multiple of #a1jjj4 4 7#b7 ,clarification regarding commission paid to performing artist's manager or agent ,section #fb7;a77#b77;,b77i7 of such ,code1 as amended by subsection 7a71 is amended by inserting before the period at the end the following3 1 including any commission paid to the performing artist's manager or agent4 7#c7 ,conforming amendments 7,a7 ,section #fb7;a77#b77;,b77i7 of such ,code1 as amended by this subsection1 is further amended by striking by him and inserting by the performing artist4 7,b7 ,section #fb7;b77#a7 of such ,code is amended by inserting and at the end of subparagraph 7,a71 by striking 1 and at the end of subparagraph 7,b7 and inserting a period1 and by striking subparagraph 7,c74 7#d7 ,effective date ,the amendments made by this section shall apply to taxable years ending after the date of the enactment of this ,act4 7d7 ,charitable contributions of certain items created by the taxpayer 7#a7 ,in general ,subsection 7e7 of section #agj of the ,internal ,revenue ,code of #aihf 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 7#b7 ,effective date ,the amendment made by this subsection shall apply to contributions made after the date of the enactment of this ,act in taxable years ending after such date4 #ab4 ,promotion by ,export-,import ,bank of the ,united ,states of exports by creative industries and occupations ,section #b7;b77#a7 of the ,export-,import ,bank ,act of #aide 7#ab ,u4,s4,c4 #fce7;b77#a77 is amended by adding at the end the following3 7,n7 7i7 ,the ,bank shall-- 7,i7 undertake efforts to enhance the ,bank's capacity to provide information about the ,bank's programs to creative industries or occupations that have not previously participated in the ,bank's programs2 and 7,,ii7 promote the export of goods produced and services provided by creative industries or occupations4 7ii7 ,not later than #a year after the date of enactment of this subparagraph1 the ,president of the ,bank shall submit to ,congress a report on the activities undertaken pursuant to this subparagraph4 7iii7 ,in this subparagraph1 the term creative industry or occupation has the meaning given that term in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj4 4 #ac4 ,rural business creative economy technical assistance ,the ,consolidated ,farm and ,rural ,development ,act is amended by inserting after section #cgd 7#g ,u4,s4,c4 #bjjh;i7 the following3 #cge4 ,rural business creative economy technical assistance ,the ,secretary shall provide to businesses in rural communities that are in creative industries and occupations 7as defined in section #c of the ,promoting ,local ,arts and ,creative ,economy ,workforce ,act of #bjbj7 and employ individuals in those creative industries and occupations technical assistance to develop those creative industries and occupations4 4 #ad4 ,disaster assistance for creative industry workers through ,,fema 7a7 ,in general ,the ,president1 acting through the ,administrator of the ,federal ,emergency ,management ,agency1 shall promulgate rules to ensure that expenses incurred1 as a result of a major disaster or emergency1 by a self-employed or freelance worker or worker in a creative microenterprise1 including those workers whose work focuses on design1 crafts1 music1 visual arts1 media arts1 performing arts1 language1 literature1 and expressions of ,native ,american culture and local or regional heritage culture1 to repair or replace tools needed by the self-employed or freelance worker or worker in a creative microenterprise are considered eligible expenses for assistance under section #djh of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagd74 7b7 ,requirement ,the rules promulgated under subsection 7a7 may not require1 as a condition of receiving such assistance under section #djh of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagd71 an applicant-- 7#a7 to apply or be declined for assistance from the ,small ,business ,administration2 or 7#b7 to demonstrate that assistance received from the ,small ,business ,administration does not satisfy the total necessary expenses or serious needs arising out of a major disaster or emergency4 #ae4 ,collaboration ,in carrying out this ,act1 and the amendments made by this ,act1 the head of each relevant ,federal agency shall1 to the greatest extent practicable1 collaborate with the ,chairperson of the ,national ,endowment for the ,arts and the ,chairperson of the ,national ,endowment for the ,humanities4