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S. 4754

A bill to amend the Internal Revenue Code of 1986 to establish COVID Recovery Bonds, and for other purposes.

This bill establishes a program of COVID Recovery Bonds which are treated as exempt facility bonds for tax purposes. It also provides for tax-exempt financing of qualified government buildings. The bill defines qualified government buildings to include (1) an elementary or secondary school, (2) a facility of a state college or university used for educational purposes, (3) a library open to the general public, (4) a court of law, (5) a hospital or health care facility, (6) a laboratory or research facility, and (7) a public safety facility.

Read twice and referred to the Committee on Finance.

Sen. Perdue, David [R-GA](R-GA)Sponsor
1 cosponsor1 R
1cosponsors1committees2actions17subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

A bill to amend the Internal Revenue Code of 1986 to establish COVID Recovery Bonds, and f… — Informed