“Section 142(a)(1) is amended to read as follows: "(1) airports and spaceports,".”
The section rewrites section 142(a)(1) of the Internal Revenue Code of 1986 so that the first category of exempt facility reads airports and spaceports.
What the document actually says
“Section 142(a)(1) is amended to read as follows: "(1) airports and spaceports,".”
That sentence, in plain words
One item on a list is rewritten. It now reads airports and spaceports.
What this is about
The list names facilities that may use tax free bonds. Airports were already on it. Spaceports are now added.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70309, 139 Stat. 201 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Spaceports join airports on the exempt facility list,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70309, Sec. 70309. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70309-spaceports/ (retrieved August 26, 2026).
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