HR 3586 · 107th Congress · Taxation
To amend the Internal Revenue Code of 1986 to clarify the small issuer exception from the tax-exempt bond arbitrage rebate requirement.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2001-12-20)
Plain Language Summary
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Amends the Internal Revenue Code to revise provisions concerning the small ($5 million or less) issuer exception from the tax exempt bond arbitrage requirement.…
Summarized by Claude AI · Non-partisan · For informational purposes only