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HR 6206 112th Congress House

Build America Bonds Act of 2012

Official title: To amend the Internal Revenue Code of 1986 to permanently extend the tax treatment for certain build America bonds, and for other purposes.

Introduced: July 26, 2012 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation Floods and storm protectionIncome tax creditsIncome tax deductionsOil and gas
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SecuritiesState and local finance
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 26, 2012
Referred to the House Committee on Ways and Means.
Jul 26, 2012
Introduced in House
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 Latest action July 26, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Build America Bonds Act of 2012 - Amends the Internal Revenue Code to: (1) make permanent the issuance authority for Build America Bonds and the authority for payments to issuers of such bonds; (2) make phased reductions in the credit percentage to bondholders and the percentage of payments to issuers of such bonds; (3) allow refundings of currently issued bonds; (4) allow the use of Build America bonds to fund capital expenditures for levees and flood control projects; and (5) deny a tax deduction to major integrated oil companies for income attributable to the production, refining, processing, transportation, or distribution of oil, gas, or any primary product thereof.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6206: Build America Bonds Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-6206/
MLA
"H.R. 6206: Build America Bonds Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-6206/.
Bluebook (legal)
H.R. 6206, 112th Cong. (2026), https://openamerica.io/bill/112-HR-6206/.
Markdown link
[H.R. 6206: Build America Bonds Act of 2012](https://openamerica.io/bill/112-HR-6206/)
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