H.R. 2313 · 108th Congress · 2003–2004
To amend the Internal Revenue Code of 1986 to allow an additional advance refunding of tax-exempt bonds issued for the purchase or maintenance of electric generation, transmission, or distribution assets.
H.R. 2313 in the 108th Congress (2003–2004) was introduced on Jun 3, 2003, sponsored by John Spratt Jr. with 7 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Jun 3, 2003
- Co-sponsors
- 7
- Policy area
- Taxation
What it does
Permits one additional advance refunding of certain tax-exempt bonds, of which the net proceeds are used to finance the costs of electric generation, transmission, or distribution assets owned by the issuer or by a consortium of State or local governments which includes the issuer. Sets certain conditions the bonds must meet to qualify for the advance refunding.
Summary by the nonpartisan Congressional Research Service.
Sponsor
John Spratt Jr. (D-SC). Co-sponsors: 3 Democrats, 4 Republicans.
Where it stands
- IntroducedJun 3, 2003
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Jun 3, 2003)
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 2313 (108th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/108-hr-2313/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).