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S. 1016: Municipal Bond Market Support Act of 2011

A bill to amend the Internal Revenue Code of 1986 to permanently modify the limitations on the deduction of interest by financial institutions which hold tax-exempt bonds, and for other purposes.
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Introduced : Tue, May 17, 2011
Sponsor : Sen. Bingaman, Jeff (NM [D])
Status : introduced Tue, May 17, 2011

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Co-Sponsors
Member of the congressJoined date
Sen. Klobuchar, Amy (MN [D]) Mon, Oct 31, 2011
Sen. Cardin, Benjamin L. (MD [D]) Tue, May 17, 2011
Sen. Crapo, Michael D. (ID [R]) Tue, May 17, 2011
Sen. Kerry, John Forbes (MA [D]) Tue, May 17, 2011
Sen. Grassley, Charles E. (IA [R]) Tue, May 17, 2011
Sen. Snowe, Olympia Jean (ME [R]) Tue, May 17, 2011
Actions
DateTypeDescriptionResult
1/1/0001 action Sponsor introductory remarks on measure. (CR S3058-3059)
1/1/0001 action Read twice and referred to the Committee on Finance.
Rolls
Committee Assignments
CommitteeSubCommitteeActivity
Senate Finance Referral, In Committee
Subject Terms
Taxation
Income tax deductions
Income tax exclusion
Inflation and prices
Interest, dividends, interest rates
Securities
State and local finance
Tax-exempt organizations
Related Legislative
Amendments
Titles Assigned
TypeASTitle
short introduced Municipal Bond Market Support Act of 2011
official introduced A bill to amend the Internal Revenue Code of 1986 to permanently modify the limitations on the deduction of interest by financial institutions which hold tax-exempt bonds, and for other purposes.

SUMMARY:

5/17/2011--Introduced. Municipal Bond Market Support Act of 2011 - Amends Internal Revenue Code provisions relating to the small issuer exemption from interest expense allocation rules for financial institutions to: (1) permanently increase from $10 million to $30 million the annual limit on small issuers of tax-exempt municipal bonds, and (2) allow an inflation adjustment to such increased limit amount after 2011.
Beta Release