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Code · BILL · 115th Congress · H.R. 1649 (Introduced in House) — To assist entrepreneurs, support development of the creative economy, and encourage international cultural exchange,... · Sec. 202

Sec. 202. Capital gains tax rate relating to art

46 words·~1 min read·/bill/115/hr/1649/ih/section-202

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Subparagraph
(A)of section 1(h)(5) of the Internal Revenue Code of 1986 is amended by striking paragraph
(3)and inserting paragraph (2)(A) or
(3). The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
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