by this Act), such contribution shall be treated as an initial fractional contribution (as so defined) subject to the amendments made by this section, and (2) sections 170(o)(3)(A)(i) and 2522(e)(3)(A)(i) of such Code (as in effect before the date of the enactment of this Act) shall not apply with respect to any prior contribution of an undivided portion of the taxpayer's interest in the property. 202. Capital gains tax rate relating to art (a) Exclusion from 28-Percent rate gain 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) . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. III Creative community development 301. Artist corps (a) Corps Section 122(a) of the National and Community Service Act of 1990 ( 42 U.S.C. 12572(a) ) is amended by adding at the end the following: (6) Artist Corps (A) In general The recipient may carry out national service programs through an Artist Corps that identifies and meets unmet needs within communities through artistic activities such as those described in subparagraph (B) and improves performance on the indicators described in subparagraph (C). (B) Activities An Artist Corps described in this paragraph may carry out activities such as— (i) providing skilled visual and performance artists to address community needs through artistic activities in education, health care, and therapeutic settings, and in other settings in the community