To amend the Internal Revenue Code of 1986 to provide for school infrastructure finance and innovation tax credit bonds.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide for school infrastructure finance and innovation tax credit bonds., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Finance, Energy.
Who Benefits and How
schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H94E9E12434BA4E3E909AE1D608E06E1F: 1. Short title This Act may be cited as the School Infrastructure Finance and Innovation Act or the SIFIA Act.
- Section H0426804F089C4E5F9A6B35EE4573BC32: 2. SIFIA bonds Part IV of subchapter A of chapter 1 is amended by adding at the end the following new subpart: If a taxpayer holds a SIFIA bond on one or more...
- Section HDA9338CEFFFA45A9A9A9392D8EAA08AC: 54BB. SIFIA bonds If a taxpayer holds a SIFIA bond on one or more credit allowance dates of the bond during any taxable year, there shall be allowed as a...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide for school infrastructure finance and innovation tax credit bonds., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Finance, Energy
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to provide for school infrastructure finance and innovation tax credit bonds., changes federal law or congressional policy affecting schools, students, and education providers.
Policy Domains
Whole bill
Identified Gains
- schools, students, and education providers
Identified Costs
- federal implementing agencies
- schools, students, and education providers
Sponsors
Legislative Progress
IntroducedMr. Hudson (for himself and Ms. Sewell) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "secretary_of_commerce"
- → Secretary of Commerce
- "secretary_of_agriculture"
- → Secretary of Agriculture
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology