Student Loan Bond Expansion Act of 2026

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3761 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 3761 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 SENATE OF THE UNITED STATES February 3, 2026 Mr. Grassley (for himself, Mr. Welch, and Mr. Cassidy) 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 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. SHORT TITLE. This Act may be cited as the ``Student Loan Bond Expansion Act of 2026''. SEC. 2. 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 …