Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 840 (105th)

To amend the Internal Revenue Code of 1986 to disregard certain amounts of capital expenditures in applying $10,000,000 limit on such issues, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

26 February 1997

Last action

26 February 1997 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. English, Phil [R-PA-3], Rep. Calvert, Ken [R-CA-41], Rep. Fox, Jon D. [R-PA-13], Rep. Holden, Tim [D-PA-17], Rep. Frost, Martin [D-TX-24], Rep. Mascara, Frank [D-PA-20], Rep. Fattah, Chaka [D-PA-2], Rep. Bentsen, Ken [D-TX-25], Rep. Peterson, John E. [R-PA-5], Rep. Ehlers, Vernon J. [R-MI-3], Rep. Barcia, James A. [D-MI-5], Rep. Torres, Esteban Edward [D-CA-34], Sen. Ensign, John [R-NV], Rep. Lofgren, Zoe [D-CA-18], Rep. Evans, Lane [D-IL-17], Rep. Clyburn, James E. [D-SC-6], Rep. Lowey, Nita M. [D-NY-17], Rep. Bilbray, Brian P. [R-CA-50]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Amends the Internal Revenue Code to disregard $10 million of capital expenditures in applying the $10 million limitation on the face amount of qualified small issue bonds. Excludes any qualified small issue bond from the limitation on use for land acquisition. Repeals the percentage limitation on directly related and ancillary facilities which may be financed by qualified small issue bonds. Changes the private activity bond volume cap State ceiling maximum amount.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 26 February 1997

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 26 February 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 26 February 1997

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 26 February 1997

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 26 February 1997

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 26 February 1997

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.