U.S. Congress - H.R.6206 Build America Bonds Act of 2012
H.R.6206 - Build America Bonds Act of 2012
To amend the Internal Revenue Code of 1986 to permanently extend the tax treatment for certain build America bonds, and for other purposes. view all titles (2)
All Bill Titles
- Official: To amend the Internal Revenue Code of 1986 to permanently extend the tax treatment for certain build America bonds, and for other purposes. as introduced.
- Short: Build America Bonds Act of 2012 as introduced.
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Official Summary
7/26/2012--Introduced.Build America Bonds Act of 2012 - Amends the Internal Revenue Code to: (1) make permanent the issuance authority for Build America Bonds and the authority for payments to issuers of such bonds; (2) make phased reductions in the credit percentage to bondholders and theOfficial Summary
7/26/2012--Introduced.Build America Bonds Act of 2012 - Amends the Internal Revenue Code to:(1) make permanent the issuance authority for Build America Bonds and the authority for payments to issuers of such bonds;
(2) make phased reductions in the credit percentage to bondholders and the percentage of payments to issuers of such bonds;
(3) allow refundings of currently issued bonds;
(4) allow the use of Build America bonds to fund capital expenditures for levees and flood control projects; and
(5) deny a tax deduction to major integrated oil companies for income attributable to the production, refining, processing, transportation, or distribution of oil, gas, or any primary product thereof.
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