s 34 54890 1234155600 false 1234155600 394 947 111 300087

2/9/2009--Introduced.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.

1234155600 2009-02-09 Sat Nov 14 05:58:25 -0600 2009 introduced 54890 'act':9 'and':2 'art':1 'tax':6 'gains':5 'parity':8 'capital':4 'treatment':7 'collectibles':3 68632 false short introduced 54890 '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 'literaci':45 'properti':26 'contribut':43 'treatment':17 67992 false official action 54890 1234155600 Mon Feb 09 00:00:00 -0600 2009 183666 Read twice and referred to the Committee on Finance. S000148 1950-11-23 15008 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] 7782 N00001093 20757 Democrat 202-224-6542 Jewish NY Chuck Charles Schumer 2.2 http://schumer.senate.gov/ senatorschumer C000880 1951-05-20 2291 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] 734 N00006267 7776 Republican 202-224-6142 Latter Day Saints ID Mike Michael Crapo 4.80769230769231 http://crapo.senate.gov S000770 1950-04-29 527 133 Hart Senate Office Building http://stabenow.senate.gov/email.htm 202-228-0325 Debbie Ann 'd':5 'mi':6 'ann':3,8,11 'sen':1 'debbi':2,7,10 'stabenow':4,9,12 F 300093 Stabenow Debbie_Stabenow Sen. Debbie Ann Stabenow [D, MI] 29 N00004118 14756 Democrat 202-224-4822 United Methodist MI Debbie Ann Stabenow 2.69354838709677 http://stabenow.senate.gov/ SenatorStabenow action 54890 1234155600 Mon Feb 09 00:00:00 -0600 2009 183666 Read twice and referred to the Committee on Finance. introduced 54890 1234155600 Mon Feb 09 00:00:00 -0600 2009 183665