26 U.S.C. § 103
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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- § 1399
- § 1400C
- § 1400J
§ 103. Interest on State and local bonds
- (a) Except as provided in subsection (b), gross income does not include interest on any State or local bond.
- (b) Subsection (a) shall not apply to—
- (1) Any private activity bond which is not a qualified bond (within the meaning of section 141).
- (2) Any arbitrage bond (within the meaning of section 148).
- (3) Any bond unless such bond meets the applicable requirements of section 149.
- (c) For purposes of this section and part IV—
- (1) The term “State or local bond” means an obligation of a State or political subdivision thereof.
- (2) The term “State” includes the District of Columbia and any possession of the United States.
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