119th CONGRESS
2d Session
S. 5203


To amend the Internal Revenue Code of 1986 to modify rules relating to certain exempt facility bonds.


IN THE SENATE OF THE UNITED STATES

July 30, 2026

Mr. McCormick (for himself and Ms. Duckworth) 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 modify rules relating to certain exempt facility bonds.

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

SECTION 1. Short title.

This Act may be cited as the “Transit for Urban Renewal and Business Opportunities Act” or the “TURBO Act”.

SEC. 2. Increase in national limitation for qualified highway or surface freight transfer facilities.

(a) In general.—Section 142(m)(2)(A) of the Internal Revenue Code of 1986 is amended by striking “$30,000,000,000” and inserting “$45,000,000,000”.

(b) Effective date.—The amendment made by this section shall apply to bonds issued after the date of the enactment of this Act.

SEC. 3. Treatment of rolling stock related to mass commuting facilities.

(a) In general.—Section 142(a)(3) of the Internal Revenue Code of 1986 is amended by inserting “including the acquisition of rolling stock,” after “mass commuting facilities”.

(b) Effective date.—The amendment made by this section shall apply to bonds issued after the date of the enactment of this Act.

SEC. 4. Modification of speed limit for high-speed intercity rail facilities.

(a) In general.—Section 142(i)(1) of the Internal Revenue Code of 1986 is amended by striking “150 miles per hour” and inserting “110 miles per hour”.

(b) Effective date.—The amendment made by this section shall apply to bonds issued after the date of the enactment of this Act.