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United States · Bill · HR

H.R. 811 (115th)

No Tax Subsidies for Stadiums Act

referredUnited States· United States Congress· EN

Introduced

1 February 2017

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

11 August 2025

Summary

No Tax Subsidies for Stadiums Act This bill amends the Internal Revenue Code, with respect to the tax exemption requirements for state and local bonds, to specify that bonds issued to finance professional sports stadiums meet the private security or payment test. (A state or local bond that satisfies both the private business use test and the private security or payment test is considered a private activity bond that is taxable unless it is used for certain qualified private activities.)

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Documents

3 official files

Introduced in House (text)

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