legislation: 96-s-3175

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
96-s-3175 96 s 3175 Cultural Heritage Preservation and Access Act of 1980 Taxation 1980-09-30 1980-09-30 Referred to Senate Committee on Finance. Senate Sen. Moynihan, Daniel Patrick [D-NY] NY D M001054 0 Cultural Heritage Preservation and Access Act of 1980 - Amends the Internal Revenue Code to allow an income tax deduction for a percentage of the fair market value of a literary, musical, or artistic composition created by the personal efforts of the taxpayer and contributed to a charitable organization or to a governmental unit. Establishes tables for determining the appropriate percentage of fair market value for any particular individual. Disallows a deduction for a contribution of property which was produced while the taxpayer was a Government officer or employee if such property arose out of the performance of the taxpayer's duties. Requires, as a condition of eligibility for a fair market value deduction, a statement by the donee of such property that the property has artistic, musical, or literary value, and that the donee will use the property in a manner consistent with the purpose of its organization. 2025-09-02T13:57:06Z  

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