WASHINGTON - U.S. Rep. Benjamin L. Cardin, D-MD, has joined with Rep. Jim Ramstad, R-MN, in introducing legislation that would allow writers, composers and artists to get a tax deduction for work they donate to non-profit institutions, such as museums and other cultural institutions.

The Artists Contribution to American Heritage Act, HR 1120, would allow artists to deduct "the fair market value" for charitable contributions of any literary, musical, artistic or scholarly composition. To qualify for the deduction, the donated work would have had to be created within 18 months prior to the donation, and the artist, writer or composer would have to be a professional whose work had been sold, performed or exhibited.

The measure also would require the artist to obtain a written appraisal of the fair market value of the work by a qualified appraiser, and to deduct the entire amount the year the gift is made.

This measure would restore the artistic donation deduction that was allowed prior to 1969. Since the change in the law denying the deduction, many works of art that would have been contributed to American institutions have been sold to private collections or abroad.

"We want to ensure that American works of art remain in our country for the benefit of everyone. It's only fair that American artists, composers, and writers get a fair-market deduction for their work, just as others who donate works of art are able to do" said Rep. Cardin.

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