S. 2718 (97th): A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of industrial revenue bonds.


Jul 1, 1982
97th Congress, 1981–1982

Died in a previous Congress

This bill was introduced on July 1, 1982, in a previous session of Congress, but was not enacted.


David Durenberger

Senator from Minnesota


About the bill

Summary (CRS)

7/1/1982--Introduced.Amends the Internal Revenue Code to revise requirements for the tax exclusion of interest on industrial development bonds.Increases to $10,000,000 the amount of bonds which qualify as tax-exempt small issues ... Read more >

The bill’s title was written by its sponsor.


Jul 1, 1982

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. 2718”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


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.

H.R. 6630 (identical)

Referred to Committee
Last Action: Jun 17, 1982

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