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HR 2676 114th Congress House

Build America Bonds Act of 2015

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: June 4, 2015 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation Economic developmentFloods and storm protectionIncome tax creditsPublic transit
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SecuritiesState and local financeTransportation programs funding
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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
Jun 4, 2015
Referred to the House Committee on Ways and Means.
Jun 4, 2015
Introduced in House
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 Latest action June 4, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Build America Bonds Act of 2015

Amends the Internal Revenue Code, with respect to build America bonds, to: (1) make permanent the issuance authority for such bonds and the authority for payments to bond issuers, (2) make phased reductions in the credit percentage to bondholders and in the percentage of payments to issuers of such bonds, (3) make federal wage rate and other grant requirements applicable to such bonds, (4) allow refundings of currently-issued bonds, and (5) allow the use of such 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 1
  • S 1515 Related bill BONDS Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Larson, John B.
Connecticut · Jun 4, 2015
 D
Sánchez, Linda T.
California · Jun 4, 2015
 D
Thompson, Mike
California · Jun 4, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2676: Build America Bonds Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2676/
MLA
"H.R. 2676: Build America Bonds Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2676/.
Bluebook (legal)
H.R. 2676, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2676/.
Markdown link
[H.R. 2676: Build America Bonds Act of 2015](https://openamerica.io/bill/114-HR-2676/)
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