26 U.S.C. 144: Qualified small issue bond; qualified student loan bond; qualified redevelopment bond

2009

• Pub. L. 111–5 substituted dash for comma after "For purposes of this paragraph", designated remainder of first sentence and second sentence of existing provisions as cl. (i) and inserted heading, substituted "The term" for "the term", added cls. (ii) and (iii), and struck out fo… (American Recovery and Reinvestment Act of 2009) Law text · (a)

2006

• Pub. L. 109–222 substituted "December 31, 2006" for "September 30, 2009". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (a), (G)

2004

• Pub. L. 108–357, §340(b), inserted at end "This subparagraph shall not apply to bonds issued after September 30, 2009." (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §340(a), added subpar. (G). (American Jobs Creation Act of 2004) Law text · (a)

1993

• Pub. L. 103–66 amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: "In the case of any bond issued as part of an issue 95 percent or more of the net proceeds of which are to be used to provide— · (a)

1991

• Pub. L. 102–227 substituted "June 30, 1992" for "December 31, 1991". · (a)

1990

• Pub. L. 101–508 substituted "December 31, 1991" for "September 30, 1990". · (a)

1989

• Pub. L. 101–239 substituted "by substituting 'September 30, 1990' for 'December 31, 1986' " for "by substituting '1989' for '1986' ". · (a)

1988

• Pub. L. 100–647, §1013(a)(4)(B)(ii), inserted sentence at end that for purposes of cl. (ii)(I), average maturity be determined in accordance with section 147(b)(2)(A). · (a)
• Pub. L. 100–647, §1013(a)(4)(A), inserted "(or series of bonds)" before "issued to refund" in introductory text. · (a)
• Pub. L. 100–647, §1013(a)(4)(B)(i), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: "the refunding bond has a maturity date not later than the maturity date of the refunded bond,". · (a)
• Pub. L. 100–647, §1013(a)(4)(C), redesignated subcl. (IV) as (III) and struck out former subcl. (III) which provided that this subsection apply when the interest rate on the refunding bond is lower than the interest rate on the refunded bond. · (a), (IV)
• Pub. L. 100–647, §6176(a), inserted sentence at end defining "manufacturing facility". · (a)
• Pub. L. 100–647, §1013(a)(5), in subpar. (B) struck out "to which part B of title IV of the Higher Education Act of 1965 (relating to guaranteed student loans) does not apply" after "by the State", substituted "of the Higher Education Act of 1965" for "of such Act", amended last sen… · (b)