American Infrastructure Bonds Act of 2025

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1480 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1480 To amend the Internal Revenue Code of 1986 to provide a credit to issuers of American infrastructure bonds. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 10, 2025 Mr. Wicker (for himself, Mr. Bennet, Mrs. Britt, and Mrs. Hyde-Smith) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a credit to issuers of American infrastructure bonds. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``American Infrastructure Bonds Act of 2025''. SEC. 2. CREDIT FOR AMERICAN INFRASTRUCTURE BONDS ALLOWED TO ISSUERS. (a) In General.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by inserting after section 6430 the following new section: ``SEC. 6431. CREDIT TO …