H.R. 5126 (97th): A bill to amend section 103 of the Internal Revenue Code of 1954 with respect to the small-issue exemption.


Dec 8, 1981
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on December 8, 1981, in a previous session of Congress, but was not enacted.


David Bowen

Representative for Mississippi's 2nd congressional district


About the bill

Summary (CRS)

Amends the Internal Revenue Code to revise requirements for the tax exclusion of interest on small issues of industrial development bonds.Limits the small issue exemption to obligations used to finance ... Read more >

The bill’s title was written by its sponsor.


Dec 8, 1981

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 5126”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


11 cosponsors (7D, 4R) (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.

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Primary Source

THOMAS.gov (The Library of Congress)

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