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S. 1792

BillFederalSenateIn Committee
Art and Collectibles Capital Gains Tax Treatment Parity Act
About This Bill
Committee
Latest Action · October 28, 2003
Read twice and referred to the Committee on Finance.
Congress
108th (2003–2005)
Introduced
October 28, 2003
Cosponsors (20)
4D 15R
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Summary

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Art and Collectibles Capital Gains Tax Treatment Parity Act - Amends the Internal Revenue Code to provide art and collectibles with the same capital gain rates as other assets held long-term.Establishes a (limited) fair market value deduction for qualifying literary, musical, artistic, or scholarly charitable contributions created and donated by the taxpayer.

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