,,ii  #aafth ,,congress  #ast ,session  
,s4 #abdb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #cj1    
#bjai,mr4 ,booker 7for himself and ,mr4 
,lankford7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,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 ,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