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H.R. 32

BillFederalHouseIn Committee
To amend the Internal Revenue Code of 1986 to create a safe harbor for certain perpetual trust funds.
About This Bill
Committee
Latest Action · January 9, 2023
Referred to the House Committee on Ways and Means.
Congress
118th (2023–2025)
Introduced
January 9, 2023
Cosponsors (27)
12D 15R
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Summary

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Keeping Texas School Construction Costs Down Act of 2023 This bill creates a safe harbor for certain perpetual trust funds. It excludes from the definition of investment property under arbitrage provisions any fund created and controlled by a state and established pursuant to its constitution or state law if on a specified date, substantially all of the assets of the fund consist of nonfinancial assets and the assets are used only to support specifically designated essential governmental functions.

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