Referred to the Subcommittee on Commodity Exchanges, Energy, and Credit.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Mar 21, 2017
Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act of 2017 or the CREATE Act of 2017
This bill amends the Internal Revenue Code to: (1) allow artists to claim tax deductions for qualified artistic charitable contributions based on the fair market value of a piece of artwork, rather than the value of the materials used to create it; and (2) revise income and gift tax requirements for charitable contributions of fractional gifts, the valuation of subsequent gifts, and recapture of the charitable deduction.
The Small Business Act is amended to require the Small Business Administration to develop loan criteria, evaluation procedures, and technical assistance programs for small business concerns owned and controlled by artists and concerns that support the creative economy.
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The Public Works and Economic Development Act of 1965 and the Consolidated Farm and Rural Development Act are amended to require the Departments of Commerce and Agriculture to ensure that traditional economic development tools, such as business incubators and grant programs, support the arts industry and creative economy.
The Immigration and Nationality Act is amended to require the Department of Homeland Security to adjudicate petitions for nonimmigrant visas for aliens with extraordinary ability or achievement, and artists and entertainers within 14 days after receiving them.
The Federal Emergency Management Agency (FEMA) shall promulgate rules to ensure that expenses incurred, because of a major disaster or emergency, by specified artists, designers, or musicians to repair or replace needed tools are considered eligible for disaster assistance.
The National and Community Service Act of 1990 is amended to authorize the recipient of a national service program grant to carry out the program through an Artist Corps that identifies and meets unmet needs within communities through artistic activities, including technical assistance for grant writing, marketing, and financial planning.
The Department of the Treasury shall develop guidelines for the creation and operation of qualified community development entities focusing on investment in and the development and encouragement of the creative economy in low-income communities.
Commerce shall establish a demonstration program to promote creative and performing arts in the economic planning of local governments.
Referred to the Subcommittee on Commodity Exchanges, Energy, and Credit.
Referred to the Subcommittee on Economic Development, Public Buildings and Emergency Management.
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Transportation and Infrastructure, the Judiciary, Education and the Workforce, Financial Services, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Transportation and Infrastructure, the Judiciary, Education and the Workforce, Financial Services, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Transportation and Infrastructure, the Judiciary, Education and the Workforce, Financial Services, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Transportation and Infrastructure, the Judiciary, Education and the Workforce, Financial Services, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Transportation and Infrastructure, the Judiciary, Education and the Workforce, Financial Services, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Transportation and Infrastructure, the Judiciary, Education and the Workforce, Financial Services, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Transportation and Infrastructure, the Judiciary, Education and the Workforce, Financial Services, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, Transportation and Infrastructure, the Judiciary, Education and the Workforce, Financial Services, and Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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