H.R. 147 · 108th Congress
Artists' Estate Tax Fairness Act
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
NadlerSponsorNo cosponsors.
Artists' Estate Tax Fairness Act - Amends the Internal Revenue Code to permit the exclusion from the gross estate the value of each qualified work of artistic property held by the decedent at the time of death, if the decedent created such property. Requires the decedent to have held at least 50 qualified works at the time of death.
What it does: CRS summary · Introduced in House · Jan 7, 2003
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Artists' Estate Tax Fairness Act
Latest action (Jan 7, 2003): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jan 7, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.