26 U.S.C. 149: Bonds must be registered to be tax exempt; other requirements

2018

• Pub. L. 115–141 substituted "Department of Veterans Affairs" for "Veterans' Administration". (Consolidated Appropriations Act, 2018) Law text · (b)

2017

• Pub. L. 115–97, §13532(a), substituted "to advance refund another bond." for "as part of an issue described in paragraph (2), (3), or (4)." Law text · (d)
• Pub. L. 115–97, §13532(b)(1), redesignated pars. (5) and (7) as (2) and (3), respectively, and struck out former pars. (2), (3), (4), and (6) which described issuing of certain private activity bonds, other refunding bonds, and bonds involved in abusive transactions and provi… Law text · (d)

2010

• Pub. L. 111–147 inserted "or" at end of subpar. (A), substituted period for ", or" in subpar. (B), and struck out subpar. (C) which read as follows: "is described in section 163(f)(2)(B)." (Hiring Incentives to Restore Employment Act) Law text · (a)

2008

• Pub. L. 110–289, §3023(a), added cl. (iv). (Housing and Economic Recovery Act of 2008) Law text · (b)
• Pub. L. 110–289, §3023(b), added subpar. (E). (Housing and Economic Recovery Act of 2008) Law text · (b)

2006

• Pub. L. 109–222, §508(d)(1), substituted "paragraphs (2), (3), (4), and (5)" for "paragraphs (2) and (3)". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (f)
• Pub. L. 109–222, §508(a), amended subpar. (A) generally. Prior to amendment, text read as follows: "The requirements of this paragraph are met with respect to an issue if the issuer reasonably expects that as of the close of the 3-year period beginning on the date of issuance of … (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (f)
• Pub. L. 109–222, §508(b), added pars. (4) and (5) and redesignated former par. (4) as (6). Former par. (5) redesignated (7). (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (f)
• Pub. L. 109–222, §508(b), redesignated par. (5) as (7). (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (f)
• Pub. L. 109–222, §508(d)(2), substituted "paragraph (6)(A)" for "paragraph (4)(A)". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (f)

1996

• Pub. L. 104–188 amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: "Investment earnings held pending reinvestment.—Investment earnings held for not more than 30 days pending reinvestment shall be treated as invested in bonds described in clause (i)." (Small Business Job Protection Act of 1996) Law text · (g)

1989

• Pub. L. 101–239 added subsec. (g). · (g)

1988

• Pub. L. 100–647, §1013(a)(20), struck out "with respect to any bond issued before July 1, 1989" after "1984". · (b)
• Pub. L. 100–647, §1013(a)(21), substituted "and a qualified student loan bond" for "a qualified student loan bond, and a qualified redevelopment bond". · (b)
• Pub. L. 100–647, §1013(a)(22), substituted "the failure to file in a timely fashion is not due to willful neglect" for "there is reasonable cause for the failure to file such statement in a timely fashion". · (e)
• Pub. L. 100–647, §5051(a), added subsec. (f). · (f)