HR 3999 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide an income tax deduction for individuals for purchases of contemporary American art.

Introduced 1975-02-27· Sponsored by Rep. Rees, Thomas M. [D-CA-23]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1975-02-27)

Plain Language Summary

[AI summary unavailable — showing source text] Revises the Internal Revenue Code to allow as a deduction from gross income an amount not to exceed $10,000 paid by an individual during the taxable year for qualified purchases of contemporary American art.…

Summarized by Claude AI · Non-partisan · For informational purposes only