S 756 · 108th Congress · Taxation
A bill to amend the Internal Revenue Code of 1986 to modify the qualified small issue bond provisions.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4639-4640)(2003-04-01)
Plain Language Summary
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Amends the Internal Revenue Code regarding qualified small issue bonds to: (1) increase the cap and capital expenditure amounts from $10 million to $20 million, with an inflation adjustment beginning in 2003; and (2) expand the definition of "manufacturing facility" to include certain biotech and software production.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (7)
2 Democrats5 Republicans