# 115-hr-5003: To amend the Internal Revenue Code of 1986 to reinstate advance refunding bonds.

115-hr-5003, To amend the Internal Revenue Code of 1986 to reinstate advance refunding bonds., is a 115th Congress bill sponsored by Rep. Hultgren, Randy [R-IL-14] (R-IL); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-5003
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-5003
- Congress: 115
- Title: To amend the Internal Revenue Code of 1986 to reinstate advance refunding bonds.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-02-13
- Sponsor: Rep. Hultgren, Randy [R-IL-14] (R-IL)
- Cosponsors: 20
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code, with respect to the requirements for tax-exempt bonds, to reinstate the exclusion from gross income for interest on certain bonds issued to advance refund another bond. The exclusion was repealed for bonds issued after 2017. (A refunding bond is a bond used to pay principal, interest, or the redemption price on a prior bond issue. An advance refunding bond is issued more than 90 days before the redemption of the refunded bond.)

## Cosponsors (20)

- Rep. Ruppersberger, C. A. Dutch [D-MD-2] (D-MD), 2018-02-13T00:00:00.000Z
- Rep. Messer, Luke [R-IN-6] (R-IN), 2018-02-13T00:00:00.000Z
- ED ROYCE (R-CA), 2018-02-13T00:00:00.000Z
- Rep. Kildee, Daniel T. [D-MI-8] (D-MI), 2018-02-13T00:00:00.000Z
- MICHAEL CAPUANO (D-MA), 2018-02-13T00:00:00.000Z
- COLLIN PETERSON (D-MN), 2018-04-11T00:00:00.000Z
- Rep. Soto, Darren [D-FL-9] (D-FL), 2018-04-11T00:00:00.000Z
- Rep. Ross, Dennis A. [R-FL-15] (R-FL), 2018-04-11T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2018-04-11T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2018-04-11T00:00:00.000Z
- Rep. Krishnamoorthi, Raja [D-IL-8] (D-IL), 2018-06-22T00:00:00.000Z
- Rep. Correa, J. Luis [D-CA-46] (D-CA), 2018-06-22T00:00:00.000Z
- Rep. McGovern, James P. [D-MA-2] (D-MA), 2018-06-22T00:00:00.000Z
- Rep. Garamendi, John [D-CA-8] (D-CA), 2018-06-22T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2018-06-22T00:00:00.000Z
- PETER KING (R-NY), 2018-06-26T00:00:00.000Z
- Rep. Stivers, Steve [R-OH-15] (R-OH), 2018-07-17T00:00:00.000Z
- Rep. Donovan, Daniel M., Jr. [R-NY-11] (R-NY), 2018-07-23T00:00:00.000Z
- Rep. Zeldin, Lee M. [R-NY-1] (R-NY), 2018-09-06T00:00:00.000Z
- Rep. Napolitano, Grace F. [D-CA-31] (D-CA), 2018-10-26T00:00:00.000Z

## Related bills

- 115-hr-2740: Rabbi Michoel Ber Weissmandl Congressional Gold Medal Act of 2017 (sic)
- 115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act
- 115-hr-299: Blue Water Navy Vietnam Veterans Act of 2018
- 115-hr-4256: BOLD Infrastructure for Alzheimer's Act
- 115-hr-1235: Naismith Memorial Basketball Hall of Fame Commemorative Coin Act
- 115-hr-754: Anwar Sadat Centennial Celebration Act

## Sources
- [115-hr-5003 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/5003)

## Related
- [115-hr-2740: Rabbi Michoel Ber Weissmandl Congressional Gold Medal Act of 2017 (sic)](https://policyrisk.com/legislation/115-hr-2740)
- [115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-2519)
- [115-hr-299: Blue Water Navy Vietnam Veterans Act of 2018](https://policyrisk.com/legislation/115-hr-299)
- [115-hr-4256: BOLD Infrastructure for Alzheimer's Act](https://policyrisk.com/legislation/115-hr-4256)
- [115-hr-1235: Naismith Memorial Basketball Hall of Fame Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-1235)
- [115-hr-754: Anwar Sadat Centennial Celebration Act](https://policyrisk.com/legislation/115-hr-754)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-5003 (as of 2025-11-18).