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What's New: Public-Private Partnerships (P3s)

Overview of Selected Tax Provisions Relating to the Financing of Surface Transportation ...

Monday, May 05, 2014  
Following up on our conversation this morning at the Federal Affairs Subcommittee meeting on funding the reauthorization of the highway bill, the Joint Tax Committee has released the attached report, “Overview Of Selected Tax Provisions Relating To The Financing Of Surface Transportation Infrastructure (JCX-49-14).” The report provides a description of present-law provisions relating to the Highway Trust Fund and its dedicated taxes, an overview of public-private partnerships (P3s)and related tax considerations, and a description of tax-exempt financing that is available for certain transportation infrastructure.

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