S.3761

Exempts qualified student loan bonds from volume cap and alternative minimum tax.

The Student Loan Bond Expansion Act of 2026 amends the Internal Revenue Code to exempt qualified student loan bonds from the volume cap and the alternative minimum tax. This change allows for more flexibility in issuing these bonds, potentially increasing the availability of student loan financing. The act also includes a special rule for the application of pooled financing bond rules and makes a conforming amendment to section 146(g) of the Code.