[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3232 Introduced in Senate (IS)]
<DOC>
116th CONGRESS
2d Session
S. 3232
To promote and support the local arts and creative economy in the
United States.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
January 28, 2020
Mr. Schatz introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To promote and support the local arts and creative economy in the
United States.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Promoting Local
Arts and Creative Economy Workforce Act of 2020'' or the ``PLACE Act''.
(b) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title; table of contents.
Sec. 2. Findings.
Sec. 3. Definitions.
Sec. 4. Department of Labor.
Sec. 5. Department of Education.
Sec. 6. Economic Development Administration programs.
Sec. 7. Creative jobs training through Bureau of Prisons reentry and
skills development programs.
Sec. 8. Grants relating to the creative economy.
Sec. 9. Promotion for veterans with service-connected disabilities of
job training and resources in creative
industries and occupations.
Sec. 10. Small business creative economy assistance.
Sec. 11. Tax incentives.
Sec. 12. Promotion by Export-Import Bank of the United States of
exports by creative industries and
occupations.
Sec. 13. Rural business creative economy technical assistance.
Sec. 14. Disaster assistance for creative industry workers through
FEMA.
Sec. 15. Collaboration.
SEC. 2. FINDINGS.
Congress makes the following findings:
(1) The United States economy has changed rapidly as
automation, artificial intelligence, digital technologies, and
modern information and communication systems have transformed
the way people in the United States work, live, and interact.
(2) The United States must establish policies and create
programs capable of responding to changing economic realities.
(3) The United States must develop strategies to maximize
current assets and help grow a United States economy and
workforce that can thrive in a challenging environment of
constant change and reinvention.
(4) The Nation needs to strengthen and improve Federal
support for a Next Generation economy and workforce.
(5) The United States must explore sustainable strategies
to create jobs that will endure, will remain reliant on a local
workforce, and are unlikely to move overseas.
(6) There is great value and untapped potential in the
Nation's rich history, the creative freedoms enjoyed by its
people, and the many cultures and traditions that make the
United States so unique.
(7) Promoting local arts and enhancing the creative economy
of the United States would support the Nation's diverse
citizenry, rich traditions, and vast creative talents,
including the unique history and continuing vitality of Native
American communities.
(8) The United States must embrace the opportunities and
challenges the country faces and reimagine the role of the
Federal Government in providing support for local arts and
expanding the creative economy.
(9) The United States needs to engage workers from around
the Nation to develop, hone, and share expressions of their
cultural heritage, including languages, creative
collaborations, and artistic skills.
(10) The Nation needs to recognize that there is a broad
range of undervalued and underutilized human potential in the
United States, and the existence of that human potential has
profound social, economic, and workforce ramifications.
(11) Securing the future well-being of individuals,
families, communities, and the Nation will depend in part on
adopting Federal policies that will increase support for the
creative economy.
(12) The Nation needs to improve creative workforce
readiness and develop an education and job training plan,
including a plan for education and training through specialized
vocational schools and apprenticeship programs, to ensure that
individuals of all ages in the United States can realize their
full creative potential now and in the future.
(13) Investing in a creative economy workforce would help
showcase the Nation's creative arts, strengthen its capacity
for job growth, promote economic inclusion, boost
entrepreneurship, improve and revitalize rural, remote, and
underserved areas, and empower communities to share their
stories.
SEC. 3. DEFINITIONS.
In this Act:
(1) Creative industry or occupation.--The term ``creative
industry or occupation'' means--
(A) an industry that--
(i) has a substantial current or potential
impact (including through positions that lead
to economic self-sufficiency and opportunities
for advancement) on a State, regional, or local
economy or a Native American community's
economy, as appropriate; and
(ii) contributes to the growth of
businesses or nonprofit organizations that have
their origin in individual creativity, skill,
and talent, including businesses focused on
design, crafts, music, visual arts, media arts,
performing arts, language, literature, or
expressions of Native American culture or
regional or local heritage culture; and
(B) an occupation that--
(i) currently has or is projected to have a
number of positions (including positions that
lead to economic self-sufficiency and
opportunities for advancement) in an industry
sector so as to have a substantial potential
impact on a State, regional, or local economy
or a Native American community's economy, as
appropriate; and
(ii) is comprised of businesses described
in subparagraph (A)(ii).
(2) Native american.--The term ``Native American'', used
with respect to culture, means the culture of a Native
American, as defined in section 103 of the Native American
Languages Act (25 U.S.C. 2902).
SEC. 4. DEPARTMENT OF LABOR.
(a) Workforce Innovation and Opportunity Act.--
(1) Definition.--Section 3 of the Workforce Innovation and
Opportunity Act (29 U.S.C. 3102) is amended by adding at the
end the following:
``(72) Creative industry or occupation.--The term `creative
industry or occupation' has the meaning given the term in
section 3 of the PLACE Act.''.
(2) Unified state plans.--Section 102(b)(1)(A) of such Act
(29 U.S.C. 3112(b)(1)(A)) is amended--
(A) in clause (i), by striking ``occupations;'' and
inserting ``occupations, and creative industries and
occupations;''; and
(B) in clause (ii), by striking ``those industries
and occupations'' and ``the sectors, industries, and
occupations described in clause (i)''.
(3) Regional coordination.--Section 106(c)(1)(C) of such
Act (29 U.S.C. 3121(c)(1)(C)) is amended by striking
``occupations'' and inserting ``occupations, and regional
creative industries and occupations,''.
(4) Local plans.--Section 108(b)(1)(B) of such Act (29
U.S.C. 3123(b)(1)(B)) is amended by striking ``occupations;''
and inserting ``occupations, and creative industries and
occupations;''.
(5) Native american programs.--Section 166(d)(2)(A)(i) of
such Act (29 U.S.C. 3221(d)(2)(A)(i)) is amended by inserting
``development of skills relating to creative industries or
occupations and'' before ``training on''.
(6) National dislocated worker grants.--Section 170 of the
Workforce Innovation and Opportunity Act (29 U.S.C. 3225) is
amended--
(A) in subsection (a)--
(i) in paragraph (1)--
(I) in subparagraph (A), by
striking ``or'' at the end;
(II) in subparagraph (B), by
striking the period at the end and
inserting ``; or''; and
(III) by adding at the end the
following:
``(C) for purposes of assistance provided under
subsection (b)(1)(E), an opioid crisis, as declared by
the Secretary after consultation with the Secretary of
Health and Human Services.''; and
(ii) by adding at the end the following:
``(3) Dislocated worker.--
``(A) In general.--The term `dislocated worker'
means--
``(i) a dislocated worker, as defined in
section 3; and
``(ii) for purposes of assistance provided
under subsection (b)(1)(E), a recovering
individual.
``(B) Recovering individual.--The term `recovering
individual' means an individual who--
``(i) left employment, or has never been
employed, due mainly to opioid use; and
``(ii)(I) has successfully completed a
supervised drug rehabilitation program for
opioid use and is no longer engaging in the
illegal use of opioids, or has otherwise been
rehabilitated successfully and is no longer
engaging in such illegal use;
``(II) is participating in a supervised
rehabilitation program and is no longer
engaging in such illegal use; or
``(III) is erroneously regarded as engaging
in such illegal use, but is not engaging in
such illegal use.''; and
(B) in subsection (b)(1)--
(i) in subparagraph (C), by striking
``and'' at the end;
(ii) in subparagraph (D), by striking the
period at the end and inserting ``; and''; and
(iii) by adding at the end the following:
``(E) to provide employment and training assistance
in a creative industry or occupation, in an area where
an opioid crisis has been declared, as described in
subsection (a)(1)(C).''.
(b) Creative Economy Grant Program.--
(1) In general.--The Secretary of Labor, acting through the
Assistant Secretary for Employment and Training, shall make
grants to eligible entities to provide wage subsidies for
certain employees in a creative industry or occupation.
(2) Eligible entity.--To be eligible to receive such a
grant, an entity shall be a business (including a nonprofit
organization) that--
(A) is engaged in a creative industry or occupation
and has its origin in individual creativity, skill, and
talent, including focusing on design, crafts, music,
visual arts, media arts, performing arts, language,
literature, or expressions of Native American culture
or regional or local heritage culture; and
(B) has fewer than 50 employees for each workday in
each of 20 or more calendar weeks in the current or
preceding calendar year.
(3) Application.--To be eligible to receive such a grant,
an entity shall submit an application to the Secretary of Labor
at such time, in such manner, and containing such information
as the Secretary may require.
(4) Use of funds.--An entity that receives a grant under
this section shall use the grant funds, during its first year
of operation, to provide wage subsidies for employees whose
positions involve the individual creativity, skill, or talent
described in paragraph (2)(A) rather than administrative,
technical, or support functions.
SEC. 5. DEPARTMENT OF EDUCATION.
(a) Corrections Education.--Section 225(b) of the Workforce
Innovation and Opportunity Act (29 U.S.C. 3305(b)) is amended--
(1) by redesignating paragraphs (7) and (8) as paragraphs
(8) and (9), respectively; and
(2) by inserting after paragraph (6) the following:
``(7) education that relates to a creative industry or
occupation (as defined in section 3 of the Promoting Local Arts
and Creative Economy Workforce Act of 2020);''.
(b) Adult Education.--Section 203 of the Workforce Innovation and
Opportunity Act (29 U.S.C. 3272) is amended--
(1) in paragraph (1)--
(A) by redesignating subparagraphs (B) and (C) as
subparagraphs (C) and (D), respectively; and
(B) by inserting after subparagraph (A) the
following:
``(B) gain education or skills relating to a
creative industry or occupation (as defined in section
3 of the Promoting Local Arts and Creative Economy
Workforce Act of 2020)''; and
(2) in paragraph (2), by inserting ``skills relating to a
creative industry or occupation (as defined in section 3 of the
Promoting Local Arts and Creative Economy Workforce Act of
2020)'' before ``or integrated education and training''.
(c) Career and Technical Education.--Section 3(5) of the Career and
Technical Education Act of 2006 (20 U.S.C. 2302(5)) is amended--
(1) in subparagraph (C), by striking ``and'' after the
semicolon;
(2) in subparagraph (D), by striking the period at the end
and inserting ``; and''; and
(3) by adding at the end the following:
``(E) may be related to a creative industry or
occupation (as defined in section 3 of the Promoting
Local Arts and Creative Economy Workforce Act of
2020).''.
(d) Work Study.--Section 443 of the Higher Education Act of 1965
(20 U.S.C. 1087-53) is amended by adding at the end the following:
``(f) Creative Industry or Occupation.--
``(1) In general.--Funds granted to an institution under
this section may be used to compensate (including compensation
for time spent in training and travel directly related to
relevant activities) students employed in projects that support
a creative industry or occupation (as defined in section 3 of
the Promoting Local Arts and Creative Economy Workforce Act of
2020).
``(2) Federal share.--The Federal share of the compensation
of work-study students compensated under this subsection may
exceed 75 percent.''.
SEC. 6. ECONOMIC DEVELOPMENT ADMINISTRATION PROGRAMS.
(a) Creative Economy Apprenticeship and Internship Grants.--Title
II of the Public Works and Economic Development Act of 1965 is amended
by inserting after section 207 (42 U.S.C. 3147) the following:
``SEC. 208. CREATIVE ECONOMY APPRENTICESHIP AND INTERNSHIP GRANTS.
``(a) Definitions.--In this section:
``(1) Apprenticeship program.--The term `apprenticeship
program' means a program under the Act of August 16, 1937
(commonly known as the `National Apprenticeship Act') (50 Stat.
664, chapter 663; 29 U.S.C. 50 et seq.), to provide workforce
training relating to a creative industry or occupation.
``(2) Creative industry or occupation.--The term `creative
industry or occupation' has the meaning given the term in
section 3 of the Promoting Local Arts and Creative Economy
Workforce Act of 2020.
``(3) Eligible entity.--The term `eligible entity' means an
eligible entity as determined by the Secretary.
``(4) Internship program.--The term `internship program'
means a paid internship program to provide workforce training
relating to a creative industry or occupation that is conducted
in accordance with such regulations and policies relating to
paid internships as the Secretary of Labor may promulgate.
``(b) Apprenticeship Programs.--
``(1) Establishment.--The Secretary shall establish a
program, to be known as the `Creative Economy Apprenticeship
Grant Program', under which the Secretary shall provide to
eligible entities grants, on a competitive basis, for use in
accordance with paragraph (3).
``(2) Applications.--
``(A) In general.--To be eligible to receive a
grant under this subsection, an eligible entity shall
submit to the Secretary an application at such time, in
such manner, and containing such information as the
Secretary may require.
``(B) Determination by secretary.--
``(i) In general.--The Secretary shall
determine whether to approve or disapprove an
application submitted under subparagraph (A) by
not later than 90 days after the date of
receipt of the application.
``(ii) Action on approval.--On approval by
the Secretary of an application under clause
(i), the Secretary shall provide to the
applicable eligible entity a grant in
accordance with paragraph (4).
``(iii) Action on disapproval.--On
disapproval by the Secretary of an application
under clause (i), the Secretary shall provide
to the applicable eligible entity--
``(I) a notice of the disapproval,
including a description of the reasons
for the disapproval; and
``(II) an opportunity to remedy any
deficiency identified by the Secretary
under subclause (I) by submitting to
the Secretary a revised application by
not later than 30 days after the date
of the disapproval.
``(3) Use of funds.--An eligible entity shall use a grant
provided under this subsection to carry out an apprenticeship
program.
``(4) Allocation.--Of the amounts made available to carry
out this subsection for each fiscal year, the Secretary shall
allocate to each eligible entity the application of which is
approved under paragraph (2)(A) during that fiscal year an
amount equal to the proportion that--
``(A) the number of individuals served by the
apprenticeship program of the eligible entity; bears to
``(B) the total number of individuals served by the
apprenticeship programs of all eligible entities that
receive assistance under this subsection for the fiscal
year.
``(c) Internship Programs.--
``(1) Establishment.--The Secretary shall establish a
program, to be known as the `Creative Economy Internship Grant
Program', under which the Secretary shall provide to eligible
entities grants, on a competitive basis, for use in accordance
with paragraph (3).
``(2) Applications.--
``(A) In general.--To be eligible to receive a
grant under this subsection, an eligible entity shall
submit to the Secretary an application at such time, in
such manner, and containing such information as the
Secretary may require.
``(B) Determination by secretary.--
``(i) In general.--The Secretary shall
determine whether to approve or disapprove an
application submitted under subparagraph (A) by
not later than 90 days after the date of
receipt of the application.
``(ii) Action on approval.--On approval by
the Secretary of an application under clause
(i), the Secretary shall provide to the
applicable eligible entity a grant in
accordance with paragraph (4).
``(iii) Action on disapproval.--On
disapproval by the Secretary of an application
under clause (i), the Secretary shall provide
to the applicable eligible entity--
``(I) a notice of the disapproval,
including a description of the reasons
for the disapproval; and
``(II) an opportunity to remedy any
deficiency identified by the Secretary
under subclause (I) by submitting to
the Secretary a revised application by
not later than 30 days after the date
of the disapproval.
``(3) Use of funds.--An eligible entity shall use a grant
provided under this subsection to carry out an internship
program.
``(4) Allocation.--Of the amounts made available to carry
out this subsection for each fiscal year, the Secretary shall
allocate to each eligible entity the application of which is
approved under paragraph (2)(A) during that fiscal year an
amount equal to the proportion that--
``(A) the number of individuals served by the
internship program of the eligible entity; bears to
``(B) the total number of individuals served by the
internship programs of all eligible entities that
receive assistance under this subsection for the fiscal
year.
``(d) Authorization of Appropriations.--There are authorized to be
appropriated to the Secretary such sums as are necessary to carry out
this section.''.
(b) Grants for Economic Adjustment.--Section 209(c)(5) of the
Public Works and Economic Development Act of 1965 (42 U.S.C.
3149(c)(5)) is amended by inserting ``, including through the promotion
of creative industries and occupations (as defined in section 3 of the
Promoting Local Arts and Creative Economy Workforce Act of 2020)''
before the period at the end.
SEC. 7. CREATIVE JOBS TRAINING THROUGH BUREAU OF PRISONS REENTRY AND
SKILLS DEVELOPMENT PROGRAMS.
Section 231(a) of the Second Chance Act of 2007 (34 U.S.C.
60541(a)) is amended by adding at the end the following:
``(3) Ensuring that reentry and skills development programs
for prisoners include skills training for jobs in creative
industries and occupations, as defined in section 3 of the
Promoting Local Arts and Creative Economy Workforce Act of
2020.''.
SEC. 8. GRANTS RELATING TO THE CREATIVE ECONOMY.
To the extent practicable, grant programs relating to economic
development administered by the Department of Health and Human
Services, Commissioner of the Administration for Native Americans, or
the head of an agency with assets or resources relating to workforce
development, may be used to support efforts to provide workforce
training related to the creative economy (as defined in section 3 of
the Promoting Local Arts and Creative Economy Workforce Act of 2020).
SEC. 9. PROMOTION FOR VETERANS WITH SERVICE-CONNECTED DISABILITIES OF
JOB TRAINING AND RESOURCES IN CREATIVE INDUSTRIES AND
OCCUPATIONS.
Section 3116 of title 38, United States Code, is amended by adding
at the end the following new subsection:
``(c) In carrying out this section, the Secretary shall assist in
making available and promote job training and resources that--
``(1) are provided by nonprofit organizations, educational
institutions, Native American (as defined in section 3765 of
this title) governments and organizations, and Federal, State,
and local governments; and
``(2) relate to creative industries and occupations, as
defined in section 3 of the Promoting Local Arts and Creative
Economy Workforce Act of 2020.''.
SEC. 10. SMALL BUSINESS CREATIVE ECONOMY ASSISTANCE.
(a) Business Loans.--Section 7(a) of the Small Business Act (15
U.S.C. 636(a)) is amended by adding at the end the following:
``(36) Creative economy.--In providing assistance under
this subsection, the Administration shall develop procedures to
evaluate the business proposals and business plans of small
business concerns that focus on economic development, job
creation, and community growth with respect to creative
industries and occupations, as defined in section 3 of the
Promoting Local Arts and Creative Economy Workforce Act of
2020.''.
(b) Technical Assistance Programs.--Section 21 of the Small
Business Act (15 U.S.C. 648) is amended by adding at the end the
following:
``(o) Technical Assistance Programs for Creative Economy-Focused
Businesses.--The Administration, in consultation with relevant
stakeholders, shall develop technical assistance programs to be carried
out by small business development centers under this subsection that
target the specific needs of small business concerns (including
microenterprises) in creative industries and occupations, as defined in
section 3 of the Promoting Local Arts and Creative Economy Workforce
Act of 2020.''.
(c) Office of Rural Affairs.--Section 26(c) of the Small Business
Act (15 U.S.C. 653(c)) is amended--
(1) in paragraph (4), by striking ``and'' at the end;
(2) in paragraph (5), by striking the period at the end and
inserting a semicolon; and
(3) by adding at the end the following:
``(6) provide information to creative industries located in
rural communities about programs administered by Federal,
State, and local governments that address the needs of creative
industries and occupations, as defined in section 3 of the
Promoting Local Arts and Creative Economy Workforce Act of
2020.''.
(d) Veterans Programs.--Section 32(c)(3)(B) of the Small Business
Act (15 U.S.C. 657b(c)(3)(B)) is amended--
(1) in clause (v), by striking ``and'' at the end;
(2) by redesignating clause (vi) as clause (vii); and
(3) by inserting after clause (v) the following:
``(vi) improving capital access and
technical assistance for veterans in creative
industries and occupations, as defined in
section 3 of the Promoting Local Arts and
Creative Economy Workforce Act of 2020; and''.
SEC. 11. TAX INCENTIVES.
(a) New Markets Tax Credit and Guidelines for Qualified Community
Development Entities.--
(1) In general.--Not later than 1 year after the date of
the enactment of this Act, the Secretary of the Treasury shall
issue guidelines for the creation and operation of community
development entities focused on the creative industries or
occupations, which would allow such entities to be treated as
qualified community development entities for purposes of
section 45D(c) of the Internal Revenue Code of 1986.
(2) Extension of new markets tax credit national
limitation.--Subparagraph (H) of section 45D(f)(1) of such Code
is amended by striking ``2020'' and inserting ``2022''.
(b) Work Opportunity Credit for Hiring Certain Displaced Workers.--
(1) In general.--Paragraph (1) of section 51(d) of the
Internal Revenue Code of 1986 is amended by striking ``or'' at
the end of subparagraph (I), by striking the period at the end
of subparagraph (J) and inserting ``, or'', and by adding at
the end the following new subparagraph:
``(xi) a qualified displaced worker.''.
(2) Qualified displaced worker.--Subsection (d) of section
51 of such Code is amended by adding at the end the following
new paragraph:
``(P) Qualified displaced worker.--The term
`qualified displaced worker' means an individual who,
immediately before beginning work for the employer--
``(i) is an eligible TAA recipient (as
defined in section 35(c)(2)),
``(ii) is an eligible alternative TAA
recipient (as defined in section 35(c)(3)), or
``(iii) is eligible for employment and
training activities for dislocated workers
under chapter 3 of subtitle B of title I of the
Workforce Innovation and Opportunity Act (29
U.S.C. 3171 et seq.) or assistance under
section 170 of such Act (29 U.S.C. 3225).''.
(3) Effective date.--The amendments made by this subsection
shall apply to individuals beginning work for the employer
after the date of the enactment of this Act.
(c) Above-the-Line Deduction of Expenses of Performing Artists.--
(1) In general.--Section 62(a)(2)(B) of the Internal
Revenue Code of 1986 is amended--
(A) by striking ``performing artists.--The
deductions'' and inserting ``performing artists.--
``(i) In general.--The deductions'', and
(B) by adding at the end the following new clauses:
``(ii) Phaseout.--The amount of expenses
taken into account under clause (i) shall be
reduced (but not below zero) by 10 percentage
points for each $2,000 ($4,000 in the case of a
joint return), or fraction thereof, by which
the taxpayer's adjusted gross income
(determined without regard to this
subparagraph) for the taxable year exceeds
$100,000 (200 percent of such amount in the
case of a joint return).
``(iii) Cost-of-living adjustment.--In the
case of any taxable year beginning in a
calendar year after 2020, the $100,000 amount
under clause (ii) shall be increased by an
amount equal to--
``(I) such dollar amount,
multiplied by
``(II) the cost-of-living
adjustment determined under section
1(f)(3) for the calendar year in which
the taxable year begins, determined by
substituting `calendar year 2019' for
`calendar year 2016' in subparagraph
(A)(ii) thereof.
If any amount after adjustment under the
preceding sentence is not a multiple of $1,000,
such amount shall be rounded to the nearest
multiple of $1,000.''.
(2) Clarification regarding commission paid to performing
artist's manager or agent.--Section 62(a)(2)(B)(i) of such
Code, as amended by subsection (a), is amended by inserting
before the period at the end the following: ``, including any
commission paid to the performing artist's manager or agent''.
(3) Conforming amendments.--
(A) Section 62(a)(2)(B)(i) of such Code, as amended
by this subsection, is further amended by striking ``by
him'' and inserting ``by the performing artist''.
(B) Section 62(b)(1) of such Code is amended by
inserting ``and'' at the end of subparagraph (A), by
striking ``, and'' at the end of subparagraph (B) and
inserting a period, and by striking subparagraph (C).
(4) Effective date.--The amendments made by this section
shall apply to taxable years ending after the date of the
enactment of this Act.
(d) Charitable Contributions of Certain Items Created by the
Taxpayer.--
(1) In general.--Subsection (e) of section 170 of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(8) Special rule for certain contributions of literary,
musical, or artistic compositions.--
``(A) In general.--In the case of a qualified
artistic charitable contribution--
``(i) the amount of such contribution shall
be the fair market value of the property
contributed (determined at the time of such
contribution), and
``(ii) no reduction in the amount of such
contribution shall be made under paragraph (1).
``(B) Qualified artistic charitable contribution.--
For purposes of this paragraph, the term `qualified
artistic charitable contribution' means a charitable
contribution of any literary, musical, artistic, or
scholarly composition, or similar property, or the
copyright thereon (or both), but only if--
``(i) such property was created by the
personal efforts of the taxpayer making such
contribution no less than 18 months prior to
such contribution,
``(ii) the taxpayer--
``(I) has received a qualified
appraisal of the fair market value of
such property in accordance with the
regulations under this section, and
``(II) attaches to the taxpayer's
income tax return for the taxable year
in which such contribution was made a
copy of such appraisal,
``(iii) the donee is an organization
described in subsection (b)(1)(A),
``(iv) the use of such property by the
donee is related to the purpose or function
constituting the basis for the donee's
exemption under section 501 (or, in the case of
a governmental unit, to any purpose or function
described under subsection (c)),
``(v) the taxpayer receives from the donee
a written statement representing that the
donee's use of the property will be in
accordance with the provisions of clause (iv),
and
``(vi) the written appraisal referred to in
clause (ii) includes evidence of the extent (if
any) to which property created by the personal
efforts of the taxpayer and of the same type as
the donated property is or has been--
``(I) owned, maintained, and
displayed by organizations described in
subsection (b)(1)(A), and
``(II) sold to or exchanged by
persons other than the taxpayer, donee,
or any related person (as defined in
section 465(b)(3)(C)).
``(C) Maximum dollar limitation; no carryover of
increased deduction.--The increase in the deduction
under this section by reason of this paragraph for any
taxable year--
``(i) shall not exceed the artistic
adjusted gross income of the taxpayer for such
taxable year, and
``(ii) shall not be taken into account in
determining the amount which may be carried
from such taxable year under subsection (d).
``(D) Artistic adjusted gross income.--For purposes
of this paragraph, the term `artistic adjusted gross
income' means that portion of the adjusted gross income
of the taxpayer for the taxable year attributable to--
``(i) income from the sale or use of
property created by the personal efforts of the
taxpayer which is of the same type as the
donated property, and
``(ii) income from teaching, lecturing,
performing, or similar activity with respect to
property described in clause (i).
``(E) Paragraph not to apply to certain
contributions.--Subparagraph (A) shall not apply to any
charitable contribution of any letter, memorandum, or
similar property which was written, prepared, or
produced by or for an individual while the individual
is an officer or employee of any person (including any
government agency or instrumentality) unless such
letter, memorandum, or similar property is entirely
personal.
``(F) Copyright treated as separate property for
partial interest rule.--In the case of a qualified
artistic charitable contribution, the tangible
literary, musical, artistic, or scholarly composition,
or similar property and the copyright on such work
shall be treated as separate properties for purposes of
this paragraph and subsection (f)(3).''.
(2) Effective date.--The amendment made by this subsection
shall apply to contributions made after the date of the
enactment of this Act in taxable years ending after such date.
SEC. 12. PROMOTION BY EXPORT-IMPORT BANK OF THE UNITED STATES OF
EXPORTS BY CREATIVE INDUSTRIES AND OCCUPATIONS.
Section 2(b)(1) of the Export-Import Bank Act of 1945 (12 U.S.C.
635(b)(1)) is amended by adding at the end the following:
``(N)(i) The Bank shall--
``(I) undertake efforts to enhance the Bank's capacity to
provide information about the Bank's programs to creative
industries or occupations that have not previously participated
in the Bank's programs; and
``(II) promote the export of goods produced and services
provided by creative industries or occupations.
``(ii) Not later than 1 year after the date of enactment of this
subparagraph, the President of the Bank shall submit to Congress a
report on the activities undertaken pursuant to this subparagraph.
``(iii) In this subparagraph, the term `creative industry or
occupation' has the meaning given that term in section 3 of the
Promoting Local Arts and Creative Economy Workforce Act of 2020.''.
SEC. 13. RURAL BUSINESS CREATIVE ECONOMY TECHNICAL ASSISTANCE.
The Consolidated Farm and Rural Development Act is amended by
inserting after section 374 (7 U.S.C. 2008i) the following:
``SEC. 375. RURAL BUSINESS CREATIVE ECONOMY TECHNICAL ASSISTANCE.
``The Secretary shall provide to businesses in rural communities
that are in creative industries and occupations (as defined in section
3 of the Promoting Local Arts and Creative Economy Workforce Act of
2020) and employ individuals in those creative industries and
occupations technical assistance to develop those creative industries
and occupations.''.
SEC. 14. DISASTER ASSISTANCE FOR CREATIVE INDUSTRY WORKERS THROUGH
FEMA.
(a) In General.--The President, acting through the Administrator of
the Federal Emergency Management Agency, shall promulgate rules to
ensure that expenses incurred, as a result of a major disaster or
emergency, by a self-employed or freelance worker or worker in a
creative microenterprise, including those workers whose work focuses on
design, crafts, music, visual arts, media arts, performing arts,
language, literature, and expressions of Native American culture and
local or regional heritage culture, to repair or replace tools needed
by the self-employed or freelance worker or worker in a creative
microenterprise are considered eligible expenses for assistance under
section 408 of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5174).
(b) Requirement.--The rules promulgated under subsection (a) may
not require, as a condition of receiving such assistance under section
408 of the Robert T. Stafford Disaster Relief and Emergency Assistance
Act (42 U.S.C. 5174), an applicant--
(1) to apply or be declined for assistance from the Small
Business Administration; or
(2) to demonstrate that assistance received from the Small
Business Administration does not satisfy the total necessary
expenses or serious needs arising out of a major disaster or
emergency.
SEC. 15. COLLABORATION.
In carrying out this Act, and the amendments made by this Act, the
head of each relevant Federal agency shall, to the greatest extent
practicable, collaborate with the Chairperson of the National Endowment
for the Arts and the Chairperson of the National Endowment for the
Humanities.
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