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United States · Bill · S

S. 614 (105th)

A bill to amend the Internal Revenue Code of 1986 to provide flexibility in the use of unused volume cap for tax-exempt bonds, to provide a $20,000,000 limit on small issue bonds, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

17 April 1997

Last action

17 April 1997 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Breaux, John B. [D-LA], Sen. D'Amato, Alfonse [R-NY], Sen. Dodd, Christopher J. [D-CT], Sen. Abraham, Spencer [R-MI]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Summary

Amends the Internal Revenue Code, concerning tax-exempt State bonds, to: (1) permit an unlimited three-year carryover of the unused State ceiling; and (2) increase the capital expenditure limit on qualified small issue bonds.

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

Timeline

  1. 17 April 1997

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 17 April 1997

    Introduced

    Sponsor introductory remarks on measure. (CR S3362)

    Source: IntroReferral

  3. 17 April 1997

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 17 April 1997

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 17 April 1997

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 17 April 1997

    Open at official source

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Sponsors

Related records

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Sources

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