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.
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Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 6206: Build America Bonds Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-6206/
"H.R. 6206: Build America Bonds Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-6206/.
H.R. 6206, 112th Cong. (2026), https://openamerica.io/bill/112-HR-6206/.
[H.R. 6206: Build America Bonds Act of 2012](https://openamerica.io/bill/112-HR-6206/)