To amend the Internal Revenue Code of 1986 to provide that certain bonds issued by local governments in connection with delinquent real property taxes may be treated as tax exempt.
About This Bill
Committee
Latest Action · March 31, 2003
Referred to the House Committee on Ways and Means.
Amends the Internal Revenue Code to provide that certain bonds issued by local governments in connection with delinquent real property taxes (delinquent tax bonds) may be treated as tax exempt. Sets forth delinquent tax bond requirements.
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