"Returning the market value deduction to artists, writers and composers would encourage them to donate culturally and historically significant works to American museums."

"This would not only relieve those institutions and the taxpayers who support them of the cost of purchasing such works, but also free those institutions to spend money on programs devoted to education and building."

In a New York Times op-ed, Michael Rips argues for a fair market value deduction for artists. People have been pushing for that for a long time, without much success.