S. 2100 119th Congress Senate

Modernizing Agricultural and Manufacturing Bonds Act

Official title: A bill to amend the Internal Revenue Code of 1986 to modify certain rules applicable to qualified small issue manufacturing bonds, to expand certain exceptions… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to modify certain rules applicable to qualified small issue manufacturing bonds, to expand certain exceptions to the private activity bond rules for first-time farmers, and for other purposes.

Introduced: June 17, 2025 Introduced by: Joni Ernst Republican · Iowa See on congress.gov

Taxation Agricultural equipment and machineryFarmlandIncome tax exclusionIndustrial facilities

More subjectsShow fewer subjects

Inflation and pricesManufacturingSecurities

Everywhere this bill has been 3 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jan 14, 2026

Committee on Small Business and Entrepreneurship. Hearings held.

Jun 17, 2025

Read twice and referred to the Committee on Finance.

Jun 17, 2025

Introduced in Senate

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.

What's happening now January 14, 2026

Committee on Small Business and Entrepreneurship. Hearings held.

Hearings & markups 1

Hearings to examine growing the small business agricultural economy.
Meeting Jan 14, 2026 · 2:30 PM EST · Small Business and Entrepreneurship Committee

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 2

Finance Committee
Senate
Small Business and Entrepreneurship Committee
Senate

Lobbying activity 3

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

INDEPENDENT COMMUNITY BANKERS OF AMERICA
for INDEPENDENT COMMUNITY BANKERS OF AMERICA · District of Columbia · 3rd Quarter 2025 (July 1 - Sep 30)
INDEPENDENT COMMUNITY BANKERS OF AMERICA
for INDEPENDENT COMMUNITY BANKERS OF AMERICA · District of Columbia · 3rd Quarter 2025 (July 1 - Sep 30)
INDEPENDENT COMMUNITY BANKERS OF AMERICA
for INDEPENDENT COMMUNITY BANKERS OF AMERICA · District of Columbia · 2nd Quarter 2025 (Apr 1 - June 30)

Bodies those filers lobbied

Consumer Financial Protection Bureau (CFPB)
3 filings
Federal Deposit Insurance Corporation (FDIC)
3 filings
Federal Housing Finance Agency (FHFA)
3 filings
Federal Reserve System
3 filings
HOUSE OF REPRESENTATIVES
3 filings
Office of the Comptroller of the Currency (OCC)
3 filings
SENATE
3 filings
Treasury, Dept of
3 filings

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

Cosponsors 2

Hyde-Smith, Cindy

Mississippi · Jun 17, 2025

Warner, Mark R.

Virginia · Jun 17, 2025

Cite this page click to expand

APA

U.S. Congress. (2026). S. 2100: Modernizing Agricultural and Manufacturing Bonds Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-2100/

MLA

"S. 2100: Modernizing Agricultural and Manufacturing Bonds Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-2100/.

Bluebook (legal)

S. 2100, 119th Cong. (2026), https://openamerica.io/bill/119-S-2100/.

Markdown link

[S. 2100: Modernizing Agricultural and Manufacturing Bonds Act](https://openamerica.io/bill/119-S-2100/)