Code · BILL · 119th Congress · H.R. 5356 (Introduced in House) — To facilitate efficient investments and financing of infrastructure projects and new job creation through the establi... · Sec. 101

Sec. 101. Treatment of National Infrastructure Bank as a Government corporation exempt from tax

59 words·~1 min read·/bill/119/hr/5356/ih/section-101

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Section 501(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The National Infrastructure Bank established under title II of the National Infrastructure Bank Act of 2025 . . The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.