; 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). . (b) Effective date The amendment made by this section shall apply to contributions made after the date of the enactment of this Act in taxable years ending after such date. 102. Microloan program expansion Section 7(m)(6) of the Small Business Act ( 15 U.S.C. 636(m)(6) ) is amended by adding at the end the following: (F) Loan criteria for artists and arts entrepreneurs The Administration, in consultation with eligible intermediaries, shall