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 HF24B02F9C1194DF792C7A71D039D6127: 1. Short title This Act may be cited as the School Infrastructure Finance and Innovation Act or the SIFIA Act.
- Section H4BFDE0A739C54EB2916F41DBCB50F183: 2. SIFIA bonds Part IV of subchapter A of chapter 1 is amended by adding at the end the following new subpart: KSIFIA BondsSec. 54BB. SIFIA bonds.54BB.SIFIA...
- Section HDD644530EE9A4405963ED2C835E8742F: 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