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