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HR 1186 102th Congress House Taxation Farms Income tax Industrial development bonds Manufacturing industries Rural affairs legislation Tax-exempt securities

To amend the Internal Revenue Code of 1986 to extend the treatment of qualified small issue bonds through 1996.

Introduced: February 28, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 28, 1991
Referred to the House Committee on Ways and Means.
Feb 28, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend the tax exemption for qualified small issue industrial bonds (bonds issued to finance manufacturing facilities and farm property) through 1996.

What's happening now February 28, 1991

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • HR 673 Identical bill To amend the Internal Revenue Code of 1986 to extend the treatment of qualified small issue bonds through 1996.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Democratic 9 Republican 1
D
Mfume, Kweisi
Maryland · Nov 6, 1991
 D
Durbin, Richard J.
Illinois · Oct 3, 1991
 D
Pelosi, Nancy
California · Oct 3, 1991
 D
Neal, Richard E.
Massachusetts · Jul 30, 1991
 R
Rogers, Harold
Kentucky · Jul 30, 1991
 D
Kaptur, Marcy
Ohio · Mar 12, 1991
 D
Markey, Edward J.
Massachusetts · Mar 12, 1991
 D
Reed, Jack
Rhode Island · Mar 12, 1991
 D
Hoyer, Steny H.
Maryland · Feb 28, 1991
 D
Schumer, Charles E.
New York · Feb 28, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1186: To amend the Internal Revenue Code of 1986 to extend the treatment of qualified small issue bonds through 1996.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1186/
MLA
"H.R. 1186: To amend the Internal Revenue Code of 1986 to extend the treatment of qualified small issue bonds through 1996.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1186/.
Bluebook (legal)
H.R. 1186, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1186/.
Markdown link
[H.R. 1186: To amend the Internal Revenue Code of 1986 to extend the treatment of qualified small issue bonds through 1996.](https://openamerica.io/bill/102-HR-1186/)
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