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Modernizing Agricultural and Manufacturing Bonds Act

1/15/2026, 12:03 PM

Summary of Bill S 2100

The bill titled "A bill to amend the Internal Revenue Code of 1986" was introduced in the 119th Congress on June 17, 2025. This bill aims to modify rules related to qualified small issue manufacturing bonds under the Internal Revenue Code, expand exceptions to private activity bond rules for first-time farmers, and address other related purposes.

Read the Full Bill

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Current Status of Bill S 2100

Bill S 2100 is currently in the status of Bill Introduced since June 17, 2025. Bill S 2100 was introduced during Congress 119 and was introduced to the Senate on June 17, 2025.  Bill S 2100's most recent activity was Committee on Small Business and Entrepreneurship. Hearings held. as of January 14, 2026

Bipartisan Support of Bill S 2100

Total Number of Sponsors
1
Democrat Sponsors
0
Republican Sponsors
1
Unaffiliated Sponsors
0
Total Number of Cosponsors
2
Democrat Cosponsors
1
Republican Cosponsors
1
Unaffiliated Cosponsors
0

Policy Area and Potential Impact of Bill S 2100

Primary Policy Focus

Taxation

Alternate Title(s) of Bill S 2100

A bill to amend the Internal Revenue Code of 1986 to modify certain rules applicable to qualified small issue manufacturing bonds, to expand certain exceptions to the private activity bond rules for first-time farmers, and for other purposes.
A bill to amend the Internal Revenue Code of 1986 to modify certain rules applicable to qualified small issue manufacturing bonds, to expand certain exceptions to the private activity bond rules for first-time farmers, and for other purposes.

Comments

Kareem Davis profile image

Kareem Davis

607

7 months ago

I recently read about this bill that is supposed to help with agricultural and manufacturing bonds, but I'm not sure how exactly it will work. It's sad to see legislation being passed without a clear understanding of its impact. Who really benefits from this bill?

Sponsors and Cosponsors of S 2100

Joni Ernst
Joni Ernst
IowaRepublican
Mark R. Warner
Mark R. Warner
VirginiaDemocrat
Cindy Hyde-Smith
Cindy Hyde-Smith
MississippiRepublican

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