,i #aafth ,,congress #ast ,session ,h4 ,r4 #bddf ,,in ,,the ,,house ,,of ,,representatives ,may #a1 #bjai,mr4 ,blumenauer 7for himself1 ,mr4 ,meadows1 and ,mr4 ,beyer7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to ensure that bonds used to finance professional stadiums are not treated as tax-exempt bonds4 #a4 ,short title ,this ,act may be cited as the ,no ,tax ,subsidies for ,stadiums ,act of #bjai4 #b4 ,no tax-exempt bonds for professional stadiums 7a7 ,in general ,section #ajc7;b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#d7 ,professional stadium bond ,any professional stadium bond4 4 7b7 ,professional stadium bond defined ,section #ajc7;c7 of such ,code is amended by adding at the end the following new paragraph3 7#c7 ,professional stadium bond ,the term professional stadium bond means any bond issued as part of an issue any proceeds of which are used to finance or refinance capital expenditures allocable to a facility 7or appurtenant real property7 which1 during at least #e days during any calendar year1 is used as a stadium or arena for professional sports exhibitions1 games1 or training4 4 7c7 ,effective date ,the amendments made by this section shall apply to bonds issued after the date of the enactment of this ,act4