H.R. 2660 — To amend the Internal Revenue Code of 1986 to exempt qualified student loan bonds from the volume cap and the alternative minimum tax.

H.R. 2660 — To amend the Internal Revenue Code of 1986 to exempt qualified student loan bonds from the volume cap and the alternative minimum tax. | JustPolicyThe purpose of this legislation is to make it easier for qualified student loan bonds to be issued by exempting them from certain financial restrictions. Specifically, it aims to exempt these bonds from the volume cap, which limits the amount of tax-exempt bonds that can be issued, and from the alternative minimum tax, which can increase tax liabilities for certain taxpayers. Key provisions of the legislation include the amendment of the Internal Revenue Code to allow qualified student loan bonds to be excluded from the volume cap.