S. 796 · 112th Congress
A bill to amend the Internal Revenue Code to extend qualified school construction bonds and qualified zone…
Full title
A bill to amend the Internal Revenue Code to extend qualified school construction bonds and qualified zone academy bonds, to treat qualified zone academy bonds as specified tax credit bonds, and to modify the private business contribution requirement for qualified zone academy bonds.
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Never voted on. It didn't reach a floor vote before the 112th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
RockefellerSponsor4 cosponsors · 4 D
4 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to: (1) extend through 2015 the qualified school construction bond program and the national limitation amounts for bonds issued under the qualified zone academy bond (QZAB) program, (2) allow the issuer of a QZAB to receive a direct payment in lieu of the tax credit for interest payments with respect to such bonds, and (3)…
What it does: CRS summary · Introduced in Senate · Apr 12, 2011
Amends the Internal Revenue Code to: (1) extend through 2015 the qualified school construction bond program and the national limitation amounts for bonds issued under the qualified zone academy bond (QZAB) program, (2) allow the issuer of a QZAB to receive a direct payment in lieu of the tax credit for interest payments with respect to such bonds, and (3) permit private entities to waive the 10% matching requirement for QZABs.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code to extend qualified school construction bonds and qualified zone academy bonds, to treat qualified zone academy bonds as specified tax credit bonds, and to modify the private business contribution requirement for qualified zone academy bonds.
Latest action (Apr 12, 2011): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Apr 12, 2011
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.