S. 533

A bill to amend the Internal Revenue Code of 1986 to clarify that a NADBank guarantee is not considered a Federal guarantee for purposes of determining the tax-exempt status of bonds.

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II

109th CONGRESS

1st Session

S. 533

IN THE SENATE OF THE UNITED STATES

March 4, 2005

Mrs. Hutchison introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to clarify that a NADBank guarantee is not considered a Federal guarantee for purposes of determining the tax-exempt status of bonds.

1.

Certain guarantees not considered Federal guarantees for purposes of determining tax-exempt status of bonds

(a)

In General

Section 149(b)(3)(A)(i) of the Internal Revenue Code of 1986 (relating to certain insurance programs) is amended by inserting the North American Development Bank, after Corporation,.

(b)

Effective Date

The amendment made by this section shall apply with respect to any bond issued before, on, or after the date of the enactment of this Act.