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H.R. 5829

To amend the Internal Revenue Code of 1986 to provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds.

Amends the Internal Revenue Code to allow a tax exemption for private activity bond interest if the proceeds from such a bond are to be used for basic research (i.e., any original investigation for the advancement of scientific knowledge not having a specific commercial objective) at a government unit, a tax-exempt charitable organization, or a private organization that has a bona-fide contractual arrangement with a government unit or tax-exempt organization.

Referred to the House Committee on Ways and Means.

Rep. Lipinski, Daniel [D-IL-3](D-IL)Sponsor
1committees3actions7subjects
  • Introduced in HouseDec 10, 2014
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to provide an exception for certain public-priv… — Informed