II 115th CONGRESS 1st Session S. 1174 IN THE SENATE OF THE UNITED STATES May 18, 2017 Mr. Leahy introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide that a deduction equal to fair market value shall be allowed for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.