Skip to main content
HR 1819 114th Congress House

To amend the Internal Revenue Code of 1986 to provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds.

Introduced: April 15, 2015 See on congress.gov
Taxation Contracts and agencyIncome tax exclusionPublic contracts and procurementPublic-private cooperation
More subjectsShow fewer subjects
Research and developmentSecuritiesTax-exempt organizations
Sign in to write a letter Sign in to watch
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Apr 15, 2015
Referred to the House Committee on Ways and Means.
Apr 15, 2015
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 15, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax exemption for private activity bond interest if the proceeds from such a bond are to be used for basic research (i.e., any original investigation for the advancement of scientific knowledge not having a specific commercial objective) at a government unit, a tax-exempt charitable organization, or a private organization that has a bona-fide contractual arrangement with a government unit or tax-exempt organization.

 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. 1819: To amend the Internal Revenue Code of 1986 to provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1819/
MLA
"H.R. 1819: To amend the Internal Revenue Code of 1986 to provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1819/.
Bluebook (legal)
H.R. 1819, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1819/.
Markdown link
[H.R. 1819: To amend the Internal Revenue Code of 1986 to provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds.](https://openamerica.io/bill/114-HR-1819/)
Report a problem