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HR 6276 115th Congress House

Strengthening Pensions through Investment in Infrastructure Act

Official title: To amend the Internal Revenue Code of 1986 to modify the treatment of use of public infrastructure property for the private business use test for private activity bonds, and for other purposes.

Introduced: June 28, 2018 See on congress.gov
Taxation Employee benefits and pensionsFinancial services and investmentsGovernment employee pay, benefits, personnel managementIncome tax exclusionInfrastructure development
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 28, 2018
Referred to the House Committee on Ways and Means.
Jun 28, 2018
Introduced in House
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 Latest action June 28, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Strengthening Pensions through Investment in Infrastructure Act

This bill modifies the criteria for private activity bonds to specify that the use of public infrastructure property by a public pension fund is not considered a private business use. (The private business use test is one of the tests used to determine if a bond is a taxable private activity bond rather than a tax-exempt bond.)

The bill also specifies that public infrastructure property is not considered investment-type property for the purpose of determining whether a bond is a taxable arbitrage bond. (Taxable arbitrage bonds are used to acquire higher yielding investments, or to replace funds which were used directly or indirectly to acquire higher yielding investments.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6276: Strengthening Pensions through Investment in Infrastructure Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6276/
MLA
"H.R. 6276: Strengthening Pensions through Investment in Infrastructure Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6276/.
Bluebook (legal)
H.R. 6276, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6276/.
Markdown link
[H.R. 6276: Strengthening Pensions through Investment in Infrastructure Act](https://openamerica.io/bill/115-HR-6276/)
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