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Overview of Selected Tax Provisions Relating to Financing Of Surface Transportation Infrastructure

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Overview Of Selected Tax Provisions Relating To The Financing Of Surface Transportation Infrastructure, Scheduled for a Public Hearing Before the Senate Committee on Finance on July 10, 2008, Prepared by the Staff of the Joint Committee on Taxation.

  • “This document…provides a description of present-law provisions relating to Highway Trust Fund and its dedicated taxes, a description of tax-exempt financing that is available for certain transportation infrastructure and a general description of tax credit bonds.”
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