To amend the Internal Revenue Code of 1986 to exempt qualified student loan bonds from the volume cap and the alternative minimum tax.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2660 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2660 To amend the Internal Revenue Code of 1986 to exempt qualified student loan bonds from the volume cap and the alternative minimum tax. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 7, 2025 Mr. Feenstra introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exempt qualified student loan bonds from the volume cap and the alternative minimum tax. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. QUALIFIED STUDENT LOAN BONDS EXEMPT FROM VOLUME CAP AND ALTERNATIVE MINIMUM TAX. (a) Exemption From Volume Cap.-- (1) In general.--Section 146(g) of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (2) through (6) as paragraphs (3) through (7), respectively, and by inserting after paragraph (1) the following new parag…