Summary: S.2106 — 108th Congress (2003-2004)All Information (Except Text)

There is one summary for S.2106. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (02/24/2004)

Songwriters Capital Gains Tax Equity Act - Amends the Internal Revenue Code to define certain self-created musical works or copyrights in musical works as capital assets eligible for capital gains tax treatment.