s 42465 1169614800 false 1169614800 374 1008 110 300036

1/24/2007--Introduced.<br/>Art and Collectibles Capital Gains Tax Treatment Parity Act - Amends the Internal Revenue Code to: (1) eliminate the 28-percent capital gains tax rate for collectibles, thus allowing gain from the sale of collectibles (including art works) to be taxed at the 15-percent tax rate applicable to other investment property; (2) allow the creator of a literary, musical, artistic, or scholarly property a fair market value tax deduction for the donation of such property to a tax-exempt organization, if properly appraised and donated no sooner than 18 months after its creation.

1169614800 2007-01-24 Fri Nov 07 13:05:47 -0600 2008 introduced 42465 'act':9 'art':1 'tax':6 'gain':5 'capit':4 'pariti':8 'collect':3 'treatment':7 45199 short introduced 42465 'art':19 '1986':10 'bill':2 'code':8 'fair':35 'gain':16 'valu':37 'allow':40 'amend':4 'capit':15 'creat':51 'donor':54 'equal':33 'music':46 'shall':38 'artist':47 'charit':42 'deduct':32 'intern':6 'invest':25 'market':36 'provid':12,29 'revenu':7 'collect':21 'scholar':49 'composit':50 'literari':45 'properti':26 'contribut':43 'treatment':17 45200 official action 42465 1169614800 Wed Jan 24 00:00:00 -0600 2007 107107 Introductory remarks on measure. (CR S1059-1060) D000407 1932-05-07 Pete 'pete':1,3,5 'domenici':2,4,6 M 300036 Domenici Pete_Domenici V. Pete Domenici N00006515 5407 Republican Roman Catholic Pete Domenici A000109 1943-12-02 Wayne 'wayn':1,3,5 'allard':2,4,6 M 300003 Allard Wayne_Allard A. Wayne Allard N00009082 6959 Republican Protestant Wayne Allard C001041 1947-10-26 Hillary 'd':4 'ny':5 'sen':1 'clinton':3,7,9 'hillari':2,6,8 F 300022 Clinton Hillary_Clinton Rodham Sen. Hillary Clinton [D, NY] N00000019 25215 Democrat Methodist NY Hillary Clinton 3.37404580152672 C000567 1937-12-07 113 Dirksen Senate Office Building http://cochran.senate.gov/email.html 202-224-9450 Thad 'r':4 'ms':5 'sen':1 'thad':2,6,8 'cochran':3,7,9 M 300023 Cochran Thad_Cochran Sen. Thad Cochran [R, MS] N00003328 8865 Republican 202-224-5054 Baptist MS Thad Cochran 2.89473684210526 http://cochran.senate.gov C000858 1945-07-20 Larry 'craig':2,4,6 'larri':1,3,5 M 300029 Craig Larry_Craig E. Larry Craig N00002091 5558 Republican Methodist Larry Craig 0.285714285714286 C000880 1951-05-20 239 Dirksen Senate Office Building http://crapo.senate.gov/contact/email.cfm 202-228-1375 Michael 'r':4 'id':5 'sen':1 'crapo':3,7,9 'michael':2,6,8 M 300030 Crapo Michael_Crapo D. Sen. Michael Crapo [R, ID] N00006267 7548 Republican 202-224-6142 Latter Day Saints ID Mike Michael Crapo 4.80769230769231 http://crapo.senate.gov S000148 1950-11-23 313 Hart Senate Office Building http://schumer.senate.gov/new_website/contact.cfm 202-228-3027 Charles 'd':4 'ny':5 'sen':1 'charl':2,6,8 'schumer':3,7,9 M 300087 Schumer Charles_Schumer E. Sen. Charles Schumer [D, NY] N00001093 20303 Democrat 202-224-6542 Jewish NY Chuck Charles Schumer 2.24468085106383 http://schumer.senate.gov/ senatorschumer W000154 1927-02-18 John 'john':1,3,5 'warner':2,4,6 M 300099 Warner John_Warner W. John Warner N00002061 6196 Republican Episcopalian John Warner 2.71428571428571 action 42465 1169614800 Wed Jan 24 00:00:00 -0600 2007 107107 Introductory remarks on measure. (CR S1059-1060) introduced 42465 1169614800 Wed Jan 24 00:00:00 -0600 2007 107106 action 42465 1169614800 Wed Jan 24 00:00:00 -0600 2007 115905 Sponsor introductory remarks on measure. (CR S1059-1060) action 42465 1169614800 Wed Jan 24 00:00:00 -0600 2007 107108 Read twice and referred to the Committee on Finance.