I 
113TH CONGRESS 
1ST SESSION H. R. 2482 
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. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 25, 2013 
Mr. LEWIS (for himself, Mr. NADLER, Mr. GRIJALVA, Mr. DOGGETT, Mr. 
MCGOVERN, Ms. MOORE, Mr. BRADY of Pennsylvania, and Mr. YAR-
MUTH) introduced the following bill; which was referred to the Committee 
on Ways and Means 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Artist-Museum Part-
nership Act of 2013’’. 
VerDate Mar 15 2010 
22:30 Jun 27, 2013
Jkt 029200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2482.IH
H2482
tkelley on DSK3SPTVN1PROD with BILLS
SEC. 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 prop-
erty) is amended by adding at the end the following new 
paragraph: 
‘‘(8) SPECIAL RULE FOR CERTAIN CONTRIBU-
TIONS OF LITERARY, MUSICAL, OR ARTISTIC COM-
POSITIONS.— 
‘‘(A) IN GENERAL.—In the case of a quali-
fied artistic charitable contribution— 
‘‘(i) the amount of such contribution 
shall be the fair market value of the prop-
erty 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 para-
graph, the term ‘qualified artistic charitable 
contribution’ means a charitable contribution of 
any literary, musical, artistic, or scholarly com-
position, or similar property, or the copyright 
thereon (or both), but only if— 
VerDate Mar 15 2010 
22:30 Jun 27, 2013
Jkt 029200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2482.IH
H2482
tkelley on DSK3SPTVN1PROD with BILLS
‘‘(i) such property was created by the 
personal efforts of the taxpayer making 
such contribution no earlier than 18 
months prior to such contribution, 
‘‘(ii) the taxpayer— 
‘‘(I) has received a qualified ap-
praisal 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 de-
scribed 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 ex-
emption 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 
VerDate Mar 15 2010 
22:30 Jun 27, 2013
Jkt 029200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2482.IH
H2482
tkelley on DSK3SPTVN1PROD with BILLS