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United States · Bill · S

S. 756 (108th)

A bill to amend the Internal Revenue Code of 1986 to modify the qualified small issue bond provisions.

referredUnited States· United States Congress· EN

Introduced

1 April 2003

Last action

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4639-4640)

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Internal Revenue Code regarding qualified small issue bonds to: (1) increase the cap and capital expenditure amounts from $10 million to $20 million, with an inflation adjustment beginning in 2003; and (2) expand the definition of "manufacturing facility" to include certain biotech and software production.

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Versions

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Documents

3 official files

Introduced in Senate (text)

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Sources

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