Print maker Sabra Field is a well-known artist. Her work graces the walls of many homes in Vermont and across the country. But, if Field wants to donate a piece of art to a nonprofit, the tax deduction she can claim covers only the materials she used to create the work, not the commercial value.

"When I tell those who solicit work I've created that I get no
tax deduction for donations of my work they look at me with disbelief," said Field. "Many nonprofits are not aware of the regulation, and many artists are shocked when they try to take a tax deduction for donating original art. We need to work to change this regulation and Senator Leahy is leading the way."

The legislation put forth by Vermont Senator Patrick Leahy, known as the " Artist-Museum Partnership Act," amends the Internal Revenue Code to "allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties." The Act, first submitted in 2005, was reintroduced by Senator Leahy on May 18, 2017 to coincide with Nation Museum Day.

"Anyone who has contemplated a painting in a museum or examined an original manuscript or composition, gaining a greater understanding of both the artist and the subject, knows the tremendous value of these works," said Senator Leahy. "This reform would preserve cherished art works for generations by encouraging donations directly from artists. Tax law currently discriminates against Vermont's cherished local artists and undermines the ability of public and cultural institutions in our small cities and towns to collect and conserve our nation's cultural heritage." Read Senator Leahy's press release here.