American Infrastructure Bonds Act of 2025

This proposal would change the federal tax code to give a tax credit to the issuer of “American infrastructure bonds.” In plain terms, the government would help the bond issuer by covering part of the cost through a credit written into tax law. The goal is to support financing for infrastructure by lowering the net cost to issue these bonds .

Key details like who exactly can issue these bonds, how large the credit would be, and when it would start are not provided in the text available here .

• What changes: Adds a tax credit for issuers of American infrastructure bonds .
• Where it changes: The Internal Revenue Code (a section labeled “Sec. 6431. Credit to issuer of american infrastructure bonds”) .
• Missing specifics in this document: eligibility rules, credit amount, and start date .