H.R.2482 - Artist-Museum Partnership Act of 2013113th Congress (2013-2014)
Summary: H.R.2482 — 113th Congress (2013-2014)
Introduced in House (06/25/2013)
Artist-Museum Partnership Act of 2013 - Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties, the copyrights thereon, or both, to certain tax-exempt organizations, if such properties are properly appraised and are donated no sooner than 18 months after their creation. Limits the amount of such deduction based upon the donor's artistic adjusted gross income, as defined by this Act.