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HR 4157 108th Congress House Taxation Commerce Finance and Financial Sector Income tax Interest Minimum tax Tax exclusion Tax preferences Tax-exempt securities

To amend the Internal Revenue Code of 1986 to prevent the alternative minimum tax from effectively repealing the Federal tax exemption for interest on State and local private activity bonds.

Introduced: April 2, 2004 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 2, 2004
Referred to the House Committee on Ways and Means.
Apr 2, 2004
Sponsor introductory remarks on measure. (CR E524)
Apr 2, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to eliminate tax-exempt interest earned on private activity bonds as an item of tax preference for purposes of calculating the alternative minimum tax.

What's happening now April 2, 2004

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. 4157: To amend the Internal Revenue Code of 1986 to prevent the alternative minimum tax from effectively repealing the Federal tax exemption for interest on State and local private activity bonds.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4157/
MLA
"H.R. 4157: To amend the Internal Revenue Code of 1986 to prevent the alternative minimum tax from effectively repealing the Federal tax exemption for interest on State and local private activity bonds.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4157/.
Bluebook (legal)
H.R. 4157, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4157/.
Markdown link
[H.R. 4157: To amend the Internal Revenue Code of 1986 to prevent the alternative minimum tax from effectively repealing the Federal tax exemption for interest on State and local private activity bonds.](https://openamerica.io/bill/108-HR-4157/)
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