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senate Bill S. 2203

Bolstering Our Nation's Deficient Structures Act of 2014

bill Progress

  • Not enacted
    The President has not signed this bill
  • The house has not voted
  • The senate has not voted
      senate Committees
      Committee on Finance
    IntroducedApril 3rd, 2014

Bill Details

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Bolstering Our Nation's Deficient Structures Act of 2014

Official Title

A bill to amend the Internal Revenue Code of 1986 to permanently extend the tax treatment for certain build America bonds, and for other purposes.


Bolstering Our Nation's Deficient Structures Act of 2014 or the BONDS Act - Amends the Internal Revenue Code, with respect to build America bonds, to: (1) make permanent the issuance authority for such bonds and the authority for payments to bond issuers, (2) make phased reductions in the credit percentage to bondholders and the percentage of payments to issuers of such bonds, (3) make federal wage rate and other grant requirements applicable to such bonds, (4) allow refundings of currently-issued bonds, and (5) allow the use of such bonds to fund capital expenditures for levees and flood control projects. Provides for an increase in payments to issuers of build America bonds to compensate for reductions in the amount of such payments due to sequestration.

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