H.R. 4606 · 111th Congress
To amend the Internal Revenue Code of 1986 to expand the purposes for which Build America Bonds may be issued.
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Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
JohnsonSponsorNo cosponsors.
Amends the Internal Revenue Code to treat a bond issued for a specified purpose as a tax credit Build America Bond.
What it does: CRS summary · Introduced in House · Feb 4, 2010
Amends the Internal Revenue Code to treat a bond issued for a specified purpose as a tax credit Build America Bond. Defines "specified purpose" to mean providing a facility (including any land, building, or other property functionally related and subordinate to such facility) that is located within 2,000 feet of an enclosed convention center facility that is more than 150,000 square feet and is owned by or on behalf of a governmental unit having a population (determined by using 2000 census data) of not more than 250,000. Limits to $250 million the amount of bonds that may be issued for such purpose.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to expand the purposes for which Build America Bonds may be issued.
Latest action (Feb 4, 2010): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Feb 4, 2010
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.