S.374 - Art and Collectibles Capital Gains Tax Treatment Parity Act Sponsor: Pete Domenici / 110th Congress

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Title
110th Congress - A bill to amend the Internal Revenue Code of 1986 to provide the same capital gains treatment for art and collectibles as for other investment property and to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. hidemore...
Summary
A bill to amend the Internal Revenue Code of 1986 to provide the same capital gains treatment for art and collectibles as for other investment property and to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. (by CRS)
Status
The bill has been introduced.

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