To amend the Internal Revenue Code of 1986 to provide for school infrastructure finance and innovation tax credit bonds.
School Infrastructure Finance and Innovation Act or the SIFIA Act
This bill allows a new tax credit for the issuance of school infrastructure finance and innovation bonds (SIFIA bonds). The bill defines SIFIA bonds as any bond issue if 100% of the project proceeds of such issue are to be used for the design, construction, expansion, renovation, furnishing, or equipping of qualified school facilities.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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