S. 1357 (102nd): A bill to amend the Internal Revenue Code of 1986 to permanently extend the treatment of certain qualified small issue bonds.


Jun 24, 1991
102nd Congress, 1991–1992

Died in a previous Congress

This bill was introduced on June 24, 1991, in a previous session of Congress, but was not enacted.


John Breaux

Senator from Louisiana


About the bill

Summary (CRS)

6/24/1991--Introduced.Amends the Internal Revenue Code to make permanent the provisions permitting small issues of tax-exempt bonds to finance manufacturing facilities and farm property. Read more >

The bill’s title was written by its sponsor.


Jun 24, 1991

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 1357”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


29 cosponsors (16D, 13R) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

S. 719 (103rd) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Apr 1, 1993

H.R. 602 (identical)

Referred to Committee
Last Action: Jan 23, 1991

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Primary Source

THOMAS.gov (The Library of Congress)

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