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H.R. 5361 · 114th Congress

To amend the Internal Revenue Code of 1986 to provide for the tax-exempt financing of certain…

Full title

To amend the Internal Revenue Code of 1986 to provide for the tax-exempt financing of certain government-owned buildings.

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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

MKR KellySponsor
13 cosponsors · 6 D, 7 R

This bill amends the Internal Revenue Code to permit the tax-exempt financing of certain government-owned buildings by expanding the definition of "exempt facility bond" to include bonds used for qualified government buildings.

What it does: CRS summary · Introduced in House · May 26, 2016

This bill amends the Internal Revenue Code to permit the tax-exempt financing of certain government-owned buildings by expanding the definition of "exempt facility bond" to include bonds used for qualified government buildings.

A qualified government building is a government-owned building or facility that consists of one or more of the following:

  • an elementary or secondary school;
  • facilities of a state college or university used for educational purposes;
  • a public library;
  • a court;
  • hospital, health care, laboratory, or research facilities;
  • public safety facilities; or
  • offices for government employees.

The bill excludes buildings or facilities that include specified recreational equipment or are used for the primary purpose of providing retail food and beverage services, recreation, or entertainment.

The bill establishes: (1) a $5 billion limit on the amount of tax-exempt financing which may be provided for government buildings, and (2) procedures for allocating and applying for the financing.

The bill exempts the bonds for government buildings from the volume cap on private activity bonds.

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 provide for the tax-exempt financing of certain government-owned buildings.

Latest action (May 26, 2016): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: May 26, 2016

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.