United States · Bill · S
S. 2882 (107th)
A bill to amend the Internal Revenue Code of 1986 to modify the tax credit for holders of qualified zone academy bonds.
Introduced
1 August 2002
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
10 February 2026
Summary
Amends the Internal Revenue Code to include construction as a "qualified purpose" for the spending of a "qualified zone academy bond" (95 percent of such bond proceeds must be spent on a "qualified purpose"). Allows the credit retained by a regulated investment company for its holding of a zone academy bond to be distributed to the company's shareholders. Permits such credits to be stripped.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 1 August 2002
Introduced in Senate (PDF)
Introduced in Senate · EN · 1 August 2002
Introduced in Senate
summary · EN · 1 August 2002
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/senate-bill/2882
- Open data entity: https://api.congress.gov/v3/bill/107/s/2882