The two provisions are part of the American Recovery and Reinvestment Act, better known as the stimulus bill.
Read the AHA’s letter to congressional leaders on tax-exempt bonds (pdf).
Congress Urged to Make Temporary Tax-Exempt Bond Measures Permanent
Congress should permanently enact two temporary provisions allowing banks to write-off some of the costs of buying and holding tax-exempt bonds, according to a letter the American Hospital Association and other groups sent key congressional leaders.
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