A bill to amend the Internal Revenue Code of 1986 to provide a credit to issuers of American Infrastructure bonds.
American Infrastructure Bonds Act of 2020
This bill allows the issuer of an American infrastructure bond a credit with respect to each interest payment under such bond. Specifically, a credit of 35% of such interest is payable for bonds issued before January 1, 2026, and 28% for bonds issued after December 31, 2025.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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