Action Alert
H.R. 806 - Artist Tax Deduction Bill

There are three proposed tax provisions that need your attention now. Each of them would increase charitable giving to the non-profit sector:

1. Allow artists to take a tax deduction for the fair market value of their own works if they donate them to a qualified non-profit that will use the art for its mission. (Currently, they can deduct only the cost of materials used to create the works.)

2. Allow taxpayers to roll money from their IRA accounts to charities without first having to pay tax on it.

3. Allow taxpayers who do not itemize their deductions to claim a modest deduction for charitable gifts.
The House and the Senate each are working on a catchall charitable giving bill.

The Senate has passed its version, the CARE Act (S. 476), and included all three provisions. The House version, H.R. 7, which has not been passed yet, includes the IRA and non-itemizer provisions but not the artist deduction.
(full text of the Bill.pdf)

Learn More
Library of Congress-Thomas

Thanks to Judith K. Weiner, Executive Director of the Alliance of New York State Arts Organizations, for her help with this Action Alert.

Rep. Amo Houghton has introduced the artist provision as a stand-alone measure, H.R. 806, as a way for House members to show support. It currently has 74 cosponsors. The more cosponsors, the greater the likelihood that Ways & Means will incorporate it into H.R. 7.

The following five NY Republicans have NOT cosponsored the artist deduction bill, even though they have arts-friendly records:

Vito Fossella – 13th District which includes all of Staten Island and the Brooklyn neighborhoods of Bay Ridge, Bensonhurst, Dyker Heights and Gravesend.

Sue Kelly – 19th District which includes Orange County

Sherwood Boehlert – 24th District which includes all or parts of Broome, Cayuga, Chenango, Cortland, Herkimer, Oneida, Ontario, Otsego, Seneca, Tioga and Tompkins Counties

Tom Reynolds – 26th District which includes all or parts of Erie, Genesee, Livingston, Monroe, Niagara, Orleans, and Wyoming Counties

Jack Quinn – 27th District which includes part of Erie County (Angola, Athol Springs, Blasdell, Boston, Bowmansville, Brant, Chafee, Cheektowaga, Colden, Collins, Depew, Derby, East Aurora, East Concord, Eden, Elma, Farnham, Glenwood, Gowanda, Hamburg, Holland, Lake View, Lawtons, North Boston, North Collins, Evans, Orchard Park, Sardinia, South Wales, Springbrook, Springville, West Falls, West Seneca), Chautauqua County, South Buffalo and Downtown Buffalo and Lackawanna.

Each voted yes on the arts caucus amendment to increase the NEA, and three of them -- Boehlert, Kelly and Quinn -- are arts caucus members, so it's surprising that they haven't cosponsored HR 806 (the artist deduction bill).

If you are in the district of any of these members, PLEASE follow directions below to send
them an email.

For other folks, the message is: House members should cosponsor H.R. 806, the artist deduction bill. To do so, take the following easy steps:

1. Go to Americans for the Arts Online Advocacy Center at http://www.capwiz.com/artsusa.
2. Click on "Tax Legislation Overview"
3. Enter your zip code in the box and click on "Take Action Now."

If your member of Congress is already a cosponsor, the system will generate a thank-you message. If your member is not yet a cosponsor, it will bring up a message urging him or her to cosponsor immediately. You can customize either message.

You can also Email this Alert to Others...