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H.R.789 - Build America Bonds Act of 2013

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 2013 as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
02/15/13
 
 
 
 
 
 
 

Sponsor

N000015

Representative

Richard Neal

D-MA

View Co-Sponsors (18)

Official Summary

Build America Bonds Act of 2013 - 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

Official Summary

Build America Bonds Act of 2013 - 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, and
(4) allow the use of Build America bonds to fund capital expenditures for levees and flood control projects. Provides for an increase in payments to issuers of Build America bonds to compensate for reductions in the amount of such payments due to sequestration.

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