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- S.1792
S.1792: Art and Collectibles Capital Gains Tax Treatment Parity Act
About This Bill
- This bill was introduced in the 108th Congress
- This bill is primarily about taxation
- Introduced Oct. 28, 2003
- Latest Major Action Oct. 28, 2003
- See the three similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
20 (4 Democrats, 1 Independent, 16 Republicans)
Bill Summary
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.
(Source: Library of Congress)
Bill Actions
Date | Description |
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Read twice and referred to the Committee on Finance.
|
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Oct. 28, 2003 |
Introduced in the Senate by Pete V. Domenici (R-N.M.) |