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.
Introduced
17 April 1997
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
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.
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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 (text)
Introduced in Senate · EN · 17 April 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 17 April 1997
Introduced in Senate
summary · EN · 17 April 1997
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/614
- Open data entity: https://api.congress.gov/v3/bill/105/s/614