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H.R. 1669

Partnership to Build America Act of 2017

Partnership to Build America Act of 2017

This bill establishes the American Infrastructure Fund (AIF) as a wholly-owned government corporation to provide bond guarantees and make loans to state and local governments, non-profit infrastructure providers, private parties, and public-private partnerships for state or local government sponsored transportation, energy, water, communications, or educational facility infrastructure projects (Qualified Infrastructure Projects [QIPs]). The AIF may also to make equity investments in QIPs.

The Department of the Treasury, acting through the AIF, shall issue American Infrastructure Bonds with an aggregate face value of $50 billion. The proceeds from the sale of the bonds shall be deposited into the AIF.

The bill amends the Internal Revenue Code to allow U.S. corporations to exclude from gross income qualified cash dividend amounts received during a taxable year from a foreign-controlled corporation equal to the face value of qualified infrastructure bonds the corporation has purchased.

The bill prohibits allowance of:

  • a foreign tax credit for the excluded portion of any dividend received by a U.S. corporation, and
  • a deduction for expenses directly allocable to that excludable portion.

Referred to the Subcommittee on Water Resources and Environment.

Rep. Delaney, John K. [D-MD-6](D-MD)Sponsor
27 cosponsors22 D5 R
27cosponsors2committees11actions12subjects
  1. Committee

    Referred to the Subcommittee on Water Resources and Environment.

    Water Resources and Environment Subcommittee
  2. Committee

    Referred to the Subcommittee on Railroads, Pipelines, and Hazardous Materials.

    Railroads, Pipelines, and Hazardous Materials Subcommittee
  3. Committee

    Referred to the Subcommittee on Highways and Transit.

    Highways and Transit Subcommittee
  4. Committee

    Referred to the Subcommittee on Economic Development, Public Buildings and Emergency Management.

    Economic Development, Public Buildings, and Emergency Management Subcommittee
  5. Committee

    Referred to the Subcommittee on Coast Guard and Maritime Transportation.

    Coast Guard and Maritime Transportation Subcommittee
  6. Committee

    Referred to the Subcommittee on Aviation.

    Aviation Subcommittee
  7. IntroReferralH11100

    Referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Ways and Means Committee
  8. IntroReferralH11100-A

    Referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  9. IntroReferralH11100

    Referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Transportation and Infrastructure Committee
  10. IntroReferralIntro-H

    Introduced in House

  11. IntroReferral1000

    Introduced in House

Partnership to Build America Act of 2017 — Informed