I 
115TH CONGRESS 
1ST SESSION 
H. R. 960 
To amend the Internal Revenue Code of 1986 to provide for the tax-exempt 
financing of certain government-owned buildings. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 7, 2017 
Mr. KELLY of Pennsylvania (for himself, Mr. BLUMENAUER, Mr. ZELDIN, Mr. 
CURBELO of Florida, Mr. HURD, Ms. JENKINS of Kansas, Mr. PERRY, 
Mr. RENACCI, and Mr. KIND) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for the tax-exempt financing of certain government- 
owned buildings. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TAX-EXEMPT FINANCING OF QUALIFIED GOV-
ERNMENT BUILDINGS. 
(a) IN GENERAL.—Section 142(a) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘or’’ at the 
end of paragraph (14), by striking the period at the end 
of paragraph (15) and inserting ‘‘, or’’, and by adding at 
the end the following new paragraph: 
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‘‘(16) qualified government buildings.’’. 
(b) QUALIFIED GOVERNMENT BUILDINGS.—Section 
142 of such Code is amended by adding at the end the 
following new subsection: 
‘‘(n) QUALIFIED GOVERNMENTAL BUILDINGS.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a)(16), the term ‘qualified governmental buildings’ 
means any building or facility that consists of one 
or more of the following: 
‘‘(A) An elementary school or a secondary 
school (within the meanings given such terms 
by section 14101 of the Elementary and Sec-
ondary Education Act of 1965 (20 U.S.C. 
8801), as in effect on the date of the enactment 
of this subsection). 
‘‘(B) Facilities of a State college or univer-
sity used for educational purposes. 
‘‘(C) A library maintained for, and open 
to, the general public. 
‘‘(D) A Court of law. 
‘‘(E) A hospital, health care facilities, lab-
oratory facilities or research facilities. 
‘‘(F) Public safety facilities (including po-
lice, fire, enhanced 911, emergency or disaster 
management, and ambulance or emergency 
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medical service facilities and jails and correc-
tional facilities). 
‘‘(G) Offices for employees of a govern-
mental unit. 
Such term shall include any equipment, functionally 
related and subordinate facility, or land (and any 
real property rights appurtenant thereto) with re-
spect to any such building or facility. 
‘‘(2) SPECIFICALLY
EXCLUDED
FACILITIES.— 
Such term shall not include— 
‘‘(A) a building or facility the primary pur-
pose of which is one of the following: retail food 
and beverage services, or the provision of recre-
ation or entertainment, or 
‘‘(B) any building or facility that includes 
any of the following: any private or commercial 
golf course, country club, massage parlor, ten-
nis club, skating facility (including roller skat-
ing, skateboard, and ice skating), racquet 
sports facility (including any handball or 
racquetball court), hot tub facility, suntan facil-
ity, racetrack, convention center, or sports sta-
dium or arena. 
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‘‘(3) NATIONAL
LIMITATION
ON
AMOUNT
OF 
TAX-EXEMPT FINANCING FOR QUALIFIED GOVERN-
MENTAL BUILDING.— 
‘‘(A) NATIONAL LIMITATION.—The aggre-
gate amount allocated by the Secretary under 
subparagraph 
(C) 
shall 
not 
exceed 
$5,000,000,000. 
‘‘(B) ENFORCEMENT OF NATIONAL LIMI-
TATION.—An issue shall not be treated as an 
issue described in subsection (a)(16) if the ag-
gregate face amount of bonds issued pursuant 
to such issue for any qualified governmental 
building (when added to the aggregate face 
amount of bonds previously so issued for such 
facility) exceeds the amount allocated to such 
qualified governmental building under subpara-
graph (C). 
‘‘(C) ALLOCATION BY THE SECRETARY.— 
The Secretary shall allocate a portion of the 
amount described in subparagraph (A) to a 
qualified governmental building if the Secretary 
determines that— 
‘‘(i) the application for financing of 
such qualified governmental building meets 
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