HR 2046 · 95th Congress · Taxation

A bill to modify the restrictions contained in section 170(e) of the Internal Revenue Code in the case of certain contributions of literary, musical, or artistic composition, or similar property.

Introduced 1977-01-19· Sponsored by Rep. Edwards, Jack [R-AL-1]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1977-01-19)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a deduction for the current fair market value charitable contributions of literary, musical or artistic compositions created by the taxpayer, without any reduction for appreciation.…

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