S 756
108th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 to modify the qualified small issue bond provisions.
Taxation
Agriculture and FoodBiomass energyBiotechnologyCommerce
More subjectsShow fewer subjects
Computer industryComputer softwareCost of living adjustmentsEconomics and Public FinanceEnergyEnergy cropsFinance and Financial SectorFinancial institutionsForest productsIncome taxIndexing (Economic policy)Manufacturing industriesOffice buildingsPublic Lands and Natural ResourcesResearch and development facilities
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 1, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4639-4640)
Apr 1, 2003
Sponsor introductory remarks on measure. (CR S4639)
Apr 1, 2003
Introduced in Senate
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Latest action
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4639-4640)
Plain-English summary
Amends the Internal Revenue Code regarding qualified small issue bonds to: (1) increase the cap and capital expenditure amounts from $10 million to $20 million, with an inflation adjustment beginning in 2003; and (2) expand the definition of "manufacturing facility" to include certain biotech and software production.
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 756: A bill to amend the Internal Revenue Code of 1986 to modify the qualified small issue bond provisions.. 108th Congress. Open America. https://openamerica.io/bill/108-S-756/
"S. 756: A bill to amend the Internal Revenue Code of 1986 to modify the qualified small issue bond provisions.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-756/.
S. 756, 108th Cong. (2026), https://openamerica.io/bill/108-S-756/.
[S. 756: A bill to amend the Internal Revenue Code of 1986 to modify the qualified small issue bond provisions.](https://openamerica.io/bill/108-S-756/)