HR 4121
107th Congress
House
To amend the Internal Revenue Code of 1986 to allow an additional advance refunding of tax-exempt bonds issued for the purchase or maintenance of electric generation, transmission, or distribution…
Official title: To amend the Internal Revenue Code of 1986 to allow an additional advance refunding of tax-exempt bonds issued for the purchase or maintenance of electric gene… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to allow an additional advance refunding of tax-exempt bonds issued for the purchase or maintenance of electric generation, transmission, or distribution assets.
Taxation
Electric power distributionElectric power productionElectric power transmissionElectric utilities
More subjectsShow fewer subjects
EnergyEquipment and suppliesFinance and Financial SectorTax-exempt securities
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 9, 2002
Referred to the House Committee on Ways and Means.
Apr 9, 2002
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Permits one additional advance refunding of certain tax-exempt bonds, of which the net proceeds are used to finance the costs of electric generation, transmission, or distribution assets owned by the issuer or by a consortium of State or local governments which includes the issuer. Sets certain conditions the bonds must meet to qualify for the advance refunding.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
4
Cite this page
U.S. Congress. (2026). H.R. 4121: To amend the Internal Revenue Code of 1986 to allow an additional advance refunding of tax-exempt bonds issued for the purchase or maintenance of electric generation, transmission, or distribution assets.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4121/
"H.R. 4121: To amend the Internal Revenue Code of 1986 to allow an additional advance refunding of tax-exempt bonds issued for the purchase or maintenance of electric generation, transmission, or distribution assets.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4121/.
H.R. 4121, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4121/.
[H.R. 4121: To amend the Internal Revenue Code of 1986 to allow an additional advance refunding of tax-exempt bonds issued for the purchase or maintenance of electric generation, transmission, or distribution assets.](https://openamerica.io/bill/107-HR-4121/)