S. 1174Senate115th Congress (2017-2019)In Committee

Artist-Museum Partnership Act of 2017

Introduced May 18, 2017

AI-Generated Summary

Updated April 15, 2026 at 3:33 PM UTC

The Artist‑Museum Partnership Act would let creators of literary, musical, artistic or scholarly works claim a tax deduction equal to the fair‑market value of those works when they donate them to qualifying charities such as museums. The deduction applies only if the work was created by the donor at least 18 months earlier, is appraised, and the charity uses it for its exempt purpose. The change mainly affects artists, other creators, and the charitable organizations that receive their works.

Key Provisions

  • Adds a new rule to the tax code (section 170) that allows a deduction at fair market value for "qualified artistic charitable contributions" of literary, musical, artistic, or scholarly compositions and their copyrights.
  • Defines a qualified contribution as a work created by the donor at least 18 months before donation, accompanied by a qualified appraisal attached to the donor’s tax return, given to a 501(c)(3) or eligible government organization, and used by the donee for its charitable purpose.
  • Limits the deduction to the donor’s “artistic adjusted gross income” for the year and disallows any carry‑over of the excess deduction to future years.
  • Defines artistic adjusted gross income as income earned from selling or using similar works and from teaching, lecturing, or performing related to those works.
  • Excludes from the deduction any letters, memoranda, or similar documents produced as part of the donor’s official duties for a government or employer, unless wholly personal.
  • Treats the tangible work and its copyright as separate property for tax purposes.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3043)

May 18, 2017

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SenateIntro Referral

Introduced in Senate

May 18, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3043)

May 18, 2017

Floor Debate

2 members

What members said about S. 1174 on the floor

1 Republican1 Democrat
Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · May 18, 2017

Mr. President, in celebration of Museum Day on May 18, we reintroduce the ``Artist-Museum Partnership Act.'' This legislation would enable our country to keep cherished art works in the United States…

Susan M. Collins
Sen. Susan M. CollinsR-ME · May 18, 2017

Mr. President, each May we recognize National Police Week to honor the service and sacrifice of U.S. law enforcement officers and to pay tribute to those who have lost their lives in the line of…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · May 18, 2017

Mr. President, in celebration of Museum Day on May 18, we reintroduce the ``Artist-Museum Partnership Act.'' This legislation would enable our country to keep cherished art works in the United States…

Bill Text

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Introduced in SenateIssued May 18, 2017

II

115th CONGRESS

1st Session

S. 1174

IN THE SENATE OF THE UNITED STATES

May 18, 2017

Mr. Leahy introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.

1.

Short title

This Act may be cited as the Artist-Museum Partnership Act of 2017.

2.

Charitable contributions of certain items created by the taxpayer

(a)

In general

Subsection (e) of section 170 of the Internal Revenue Code of 1986 (relating to certain contributions of ordinary income and capital gain property) is amended by adding at the end the following new paragraph:

(8)

Special rule for certain contributions of literary, musical, or artistic compositions

(A)

In general

In the case of a qualified artistic charitable contribution—

(i)

the amount of such contribution shall be the fair market value of the property contributed (determined at the time of such contribution), and

(ii)

no reduction in the amount of such contribution shall be made under paragraph (1).

(B)

Qualified artistic charitable contribution

For purposes of this paragraph, the term qualified artistic charitable contribution means a charitable contribution of any literary, musical, artistic, or scholarly composition, or similar property, or the copyright thereon (or both), but only if—

(i)

such property was created by the personal efforts of the taxpayer making such contribution no less than 18 months prior to such contribution,

(ii)

the taxpayer—

(I)

has received a qualified appraisal of the fair market value of such property in accordance with the regulations under this section, and

(II)

attaches to the taxpayer’s income tax return for the taxable year in which such contribution was made a copy of such appraisal,

(iii)

the donee is an organization described in subsection (b)(1)(A),

(iv)

the use of such property by the donee is related to the purpose or function constituting the basis for the donee’s exemption under section 501 (or, in the case of a governmental unit, to any purpose or function described under subsection (c)),

(v)

the taxpayer receives from the donee a written statement representing that the donee’s use of the property will be in accordance with the provisions of clause (iv), and

(vi)

the written appraisal referred to in clause (ii) includes evidence of the extent (if any) to which property created by the personal efforts of the taxpayer and of the same type as the donated property is or has been—

(I)

owned, maintained, and displayed by organizations described in subsection (b)(1)(A), and

(II)

sold to or exchanged by persons other than the taxpayer, donee, or any related person (as defined in section 465(b)(3)(C)).

(C)

Maximum dollar limitation; no carryover of increased deduction

The increase in the deduction under this section by reason of this paragraph for any taxable year—

(i)

shall not exceed the artistic adjusted gross income of the taxpayer for such taxable year, and

(ii)

shall not be taken into account in determining the amount which may be carried from such taxable year under subsection (d).

(D)

Artistic adjusted gross income

For purposes of this paragraph, the term artistic adjusted gross income means that portion of the adjusted gross income of the taxpayer for the taxable year attributable to—

(i)

income from the sale or use of property created by the personal efforts of the taxpayer which is of the same type as the donated property, and

(ii)

income from teaching, lecturing, performing, or similar activity with respect to property described in clause (i).

(E)

Paragraph not to apply to certain contributions

Subparagraph (A) shall not apply to any charitable contribution of any letter, memorandum, or similar property which was written, prepared, or produced by or for an individual while the individual is an officer or employee of any person (including any government agency or instrumentality) unless such letter, memorandum, or similar property is entirely personal.

(F)

Copyright treated as separate property for partial interest rule

In the case of a qualified artistic charitable contribution, the tangible literary, musical, artistic, or scholarly composition, or similar property and the copyright on such work shall be treated as separate properties for purposes of this paragraph and subsection (f)(3).

.

(b)

Effective date

The amendment made by this section shall apply to contributions made after the date of the enactment of this Act in taxable years ending after such date.