Eliminating Federal Tax Subsidies for Stadiums Act of 2017
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Eliminating Federal Tax Subsidies for Stadiums Act of 2017
This bill amends the Internal Revenue Code, with respect to the tax exemption requirements for state and local bonds, to specify that bonds issued to finance professional sports stadiums meet the private security or payment test. (A state or local bond that satisfies both the private business use test and the private security or payment test is considered a private activity bond that is taxable unless it is used for certain qualified private activities.)
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1342: Eliminating Federal Tax Subsidies for Stadiums Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-1342/
"S. 1342: Eliminating Federal Tax Subsidies for Stadiums Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1342/.
S. 1342, 115th Cong. (2026), https://openamerica.io/bill/115-S-1342/.
[S. 1342: Eliminating Federal Tax Subsidies for Stadiums Act of 2017](https://openamerica.io/bill/115-S-1342/)