S. 1481
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to reinstate advance refunding bonds.
IN THE SENATE OF THE UNITED STATES · April 10, 2025 · Sponsor: Mr. Wicker · Committee: Committee on Finance
Table of contents
SEC. 1. Short title
- This Act may be cited as the or the .
SEC. 2. Reinstatement of advance refunding bonds
- (a) In general
- The amendments made by section 13532 of are repealed and the provisions of law amended by such section are restored as if such section had never been enacted. Public Law 115–97
- (b) Effective date
- The repeal made by this section shall take effect on the date of enactment of this Act.