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H.R. 789 113th Congress House

Build America Bonds Act of 2013

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: February 15, 2013 Introduced by: Richard E. Neal Democratic · Massachusetts See on congress.gov
Taxation Economic developmentFloods and storm protectionIncome tax creditsSecuritiesState and local finance
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Feb 15, 2013
Referred to the House Committee on Ways and Means.
Feb 15, 2013
Introduced in House
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 Latest action February 15, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Build America Bonds Act of 2013 - 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, and (4) allow the use of Build America bonds to fund capital expenditures for levees and flood control projects.

Provides for an increase in payments to issuers of Build America bonds to compensate for reductions in the amount of such payments due to sequestration.
 Related & companion bills 4
 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. 789: Build America Bonds Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-789/
MLA
"H.R. 789: Build America Bonds Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-789/.
Bluebook (legal)
H.R. 789, 113th Cong. (2026), https://openamerica.io/bill/113-HR-789/.
Markdown link
[H.R. 789: Build America Bonds Act of 2013](https://openamerica.io/bill/113-HR-789/)
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