Modernizing American Manufacturing Bonds Act
Official title: To amend the Internal Revenue Code of 1986 to modify certain rules applicable to qualified small issue manufacturing bonds.
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Referred to the House Committee on Ways and Means.
Modernizing American Manufacturing Bonds Act
This bill amends the Internal Revenue Code, with respect to qualified small issue bonds for manufacturing purposes, to expand the definition of "manufacturing facility" to include a facility that: (1) is used in the creation or production of intangible property; or (2) is functionally related, subordinate to, and located on the same site as a facility used in the manufacturing or production of tangible personal property or in the creation or production of intangible property. The bill also increases from $10 million to $30 million the maximum bond limitation.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1115: Modernizing American Manufacturing Bonds Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1115/
"H.R. 1115: Modernizing American Manufacturing Bonds Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1115/.
H.R. 1115, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1115/.
[H.R. 1115: Modernizing American Manufacturing Bonds Act](https://openamerica.io/bill/115-HR-1115/)