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HR 3586 107th Congress House Taxation Finance and Financial Sector Income tax Investments Rebates Tax-exempt securities

To amend the Internal Revenue Code of 1986 to clarify the small issuer exception from the tax-exempt bond arbitrage rebate requirement.

Introduced: December 20, 2001 See on congress.gov
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Dec 20, 2001
Referred to the House Committee on Ways and Means.
Dec 20, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to revise provisions concerning the small ($5 million or less) issuer exception from the tax exempt bond arbitrage requirement.
What's happening now December 20, 2001

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3586: To amend the Internal Revenue Code of 1986 to clarify the small issuer exception from the tax-exempt bond arbitrage rebate requirement.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-3586/
MLA
"H.R. 3586: To amend the Internal Revenue Code of 1986 to clarify the small issuer exception from the tax-exempt bond arbitrage rebate requirement.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-3586/.
Bluebook (legal)
H.R. 3586, 107th Cong. (2026), https://openamerica.io/bill/107-HR-3586/.
Markdown link
[H.R. 3586: To amend the Internal Revenue Code of 1986 to clarify the small issuer exception from the tax-exempt bond arbitrage rebate requirement.](https://openamerica.io/bill/107-HR-3586/)
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