S. 1792 · 108th Congress
Art and Collectibles Capital Gains Tax Treatment Parity 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.
R
DomeniciSponsor20 cosponsors · 4 D, 15 R, 1 I
R
Bennett
JB
R
Bunning
RSR
Santorum
CS
D
Schumer
JW
R
Warner
JB
D
Bingaman
TC
R
Cochran
BC
R
Campbell
GA
R
Allen
MC
R
Crapo
ZM
D
Miller
HR
D
Reid
TL
R
Lott
CB
R
Burns
LC
R
Craig
NC
R
Coleman
JJ
I
Jeffords
RS
R
Shelby
SC
R
Chambliss
WA
R
Allard5 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in Senate · Oct 28, 2003
Establishes a (limited) fair market value deduction for qualifying literary, musical, artistic, or scholarly charitable contributions created and donated by the taxpayer.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Art and Collectibles Capital Gains Tax Treatment Parity Act
Latest action (Oct 28, 2003): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Oct 28, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.