Modernizing Agricultural and Manufacturing Bonds Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2100 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2100 To amend the Internal Revenue Code of 1986 to modify certain rules applicable to qualified small issue manufacturing bonds, to expand certain exceptions to the private activity bond rules for first-time farmers, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES June 17, 2025 Ms. Ernst (for herself, Mr. Warner, 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 modify certain rules applicable to qualified small issue manufacturing bonds, to expand certain exceptions to the private activity bond rules for first-time farmers, and for other purposes. 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 ``Modernizing Agricultural and Manufacturing Bon…