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S 104 109th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide tax-exempt financing of highway projects and rail-truck transfer facilities.

Introduced: January 24, 2005 See on congress.gov
Taxation BridgesFinance and Financial SectorFreightHighway finance
More subjectsShow fewer subjects
Income taxInfrastructureIntermodal transportationRailroad terminalsRoad constructionTax-exempt securitiesTerminals (Transportation)Transportation and Public WorksTruckingTunnels
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 12, 2005
Sponsor introductory remarks on measure. (CR S3491-3492)
Jan 24, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S263-264)
Jan 24, 2005
Introduced in Senate
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 Latest action April 12, 2005

Sponsor introductory remarks on measure. (CR S3491-3492)

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to authorize the issuance of tax-exempt facility bonds for certain highway and surface freight transfer facilities. Limits the amount of bonds that may be issued to $15 billion. Exempts such bonds from certain volume caps applicable to State issuers of private activity bonds.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Thune, John
South Dakota · Jun 7, 2005
 D
Wyden, Ron
Oregon · Jan 24, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 104: A bill to amend the Internal Revenue Code of 1986 to provide tax-exempt financing of highway projects and rail-truck transfer facilities.. 109th Congress. Open America. https://openamerica.io/bill/109-S-104/
MLA
"S. 104: A bill to amend the Internal Revenue Code of 1986 to provide tax-exempt financing of highway projects and rail-truck transfer facilities.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-104/.
Bluebook (legal)
S. 104, 109th Cong. (2026), https://openamerica.io/bill/109-S-104/.
Markdown link
[S. 104: A bill to amend the Internal Revenue Code of 1986 to provide tax-exempt financing of highway projects and rail-truck transfer facilities.](https://openamerica.io/bill/109-S-104/)
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