[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 719 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                 S. 719

 To amend the Internal Revenue Code of 1986 to permanently extend the 
           treatment of certain qualified small issue bonds.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                April 1 (legislative day, March 3), 1993

 Mr. Breaux (for himself and Mr. Bryan) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to permanently extend the 
           treatment of certain qualified small issue bonds.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PERMANENT EXTENSION OF CERTAIN QUALIFIED SMALL ISSUE BONDS.

    Subparagraph (B) of section 144(a)(12) of the Internal Revenue Code 
of 1986 is amended by striking ``subparagraph (A) shall be applied by 
substituting `December 31, 1991' for `December 31, 1986''' and 
inserting ``subparagraph (A) shall not apply''.

                                 <all>