A bill to amend the Internal Revenue Code of 1986 to generally treat bonds issued for section 501(c)(3) organizations in a manner similar to government bonds.
Higher Education Tax-Exempt Bond Reform Act of 1991 - Amends the Internal Revenue Code to provide for the tax treatment of bonds of certain nonprofit tax-exempt organizations in a manner similar to governmental bonds.
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Subcommittee on Taxation. Hearings held. Hearings printed: S.Hrg. 102-412.
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