M-84 National tax policy for the arts

That, in the opinion of the House, the government should promote a national tax policy for the arts which would support and enhance the ability of individual artists to pursue careers in the arts and introduce income tax legislation that would: (a) deem artists to be independent contractors for income tax purposes; (b) permit income averaging for artists income; and (c) implement a tax credit for parents who enroll their children in arts programs.