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S 1850 110th Congress Senate

Tribal Government Tax-Exempt Bond Parity Act of 2007

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of Indian tribal governments as State governments for purposes of issuing tax-ex… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of Indian tribal governments as State governments for purposes of issuing tax-exempt governmental bonds, and for other purposes.

Introduced: July 23, 2008 See on congress.gov
Taxation BondsEconomics and Public FinanceFinance and Financial SectorHousing and Community Development
More subjectsShow fewer subjects
Income taxIndian economic developmentMinoritiesSecurities regulationTax exemption
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Jul 23, 2007
Read twice and referred to the Committee on Finance.
Jul 23, 2007
Introduced in Senate
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 Latest action July 23, 2007

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Tribal Government Tax-Exempt Bond Parity Act of 2007 - Amends the Internal Revenue Code to permit the issuance of tax-exempt bonds by an Indian tribal government or subdivision if: (1) at least 95 percent of the net proceeds are used to finance facilities on the Indian reservation of such Indian tribal government; or (2) the obligation is part of an issue substantially all of whose proceeds are to be used in the exercise of an essential government function. Excludes an obligation used to finance any part of a building in which class II or III gaming is conducted or housed or any other property actually used in the conduct of such gaming.

Amends the Securities Act of 1933 to exempt obligations issued by an Indian tribal government or subdivision from registration requirements.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Jul 23, 2008
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1850: Tribal Government Tax-Exempt Bond Parity Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-S-1850/
MLA
"S. 1850: Tribal Government Tax-Exempt Bond Parity Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-1850/.
Bluebook (legal)
S. 1850, 110th Cong. (2026), https://openamerica.io/bill/110-S-1850/.
Markdown link
[S. 1850: Tribal Government Tax-Exempt Bond Parity Act of 2007](https://openamerica.io/bill/110-S-1850/)
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