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United States · Bill · S

S. 796 (112th)

A bill to amend the Internal Revenue Code to extend qualified school construction bonds and qualified zone academy bonds, to treat qualified zone academy bonds as specified tax credit bonds, and to modify the private business contribution requirement for qualified zone academy bonds.

referredUnited States· United States Congress· EN

Introduced

12 April 2011

Last action

12 April 2011 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Rockefeller, John D., IV [D-WV], Sen. Kerry, John F. [D-MA], Sen. Harkin, Tom [D-IA], Sen. Begich, Mark [D-AK], Sen. Johnson, Tim [D-SD]

Subjects

Taxation

Source updated

7 April 2025

Taxation

Summary

Amends the Internal Revenue Code to: (1) extend through 2015 the qualified school construction bond program and the national limitation amounts for bonds issued under the qualified zone academy bond (QZAB) program, (2) allow the issuer of a QZAB to receive a direct payment in lieu of the tax credit for interest payments with respect to such bonds, and (3) permit private entities to waive the 10% matching requirement for QZABs.

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

Timeline

  1. 12 April 2011

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 12 April 2011

    Introduced

    Sponsor introductory remarks on measure. (CR S2395-2396)

    Source: IntroReferral

  3. 12 April 2011

    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 · 12 April 2011

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 12 April 2011

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 12 April 2011

    Open at official source

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Sponsors

Related records

Sources

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