United States · Bill · S
S. 2090 (100th)
A bill to amend the Internal Revenue Code of 1986 to modify the rules regarding the refunding of qualified small issue bonds.
Introduced
24 February 1988
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to permit the refinancing of small issue bonds without considering the bonds to be reissued (for the purpose of being tax-exempt under the provisions of the Tax Reform Act of 1986) if the average maturity date of the issue of which the refunding bond is a part is not later than five years after the maturity date of the bonds being refunded. Repeals interest rate rules associated with the refunding of small issue bonds.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 24 February 1988
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/senate-bill/2090
- Open data entity: https://api.congress.gov/v3/bill/100/s/2090