additional transportation, water, and information infrastructure capital investments, through an approach that provides assistance for financing of infrastructure to all States, rural and urban, and large and small. 3. Move America Bond (a) In general (1) Move America bonds Subpart A of part IV of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 142 the following new section: 142A. Move America bonds (a) In general (1) Treatment as exempt facility bond Except as otherwise provided in this section, a Move America bond shall be treated for purposes of this part as an exempt facility bond. (2) Exceptions (A) No government ownership requirement Paragraph (1) of section 142(b) shall not apply to any Move America bond. (B) Special rules for high-speed rail bonds Paragraphs (2) and (3) of section 142(i) shall not apply to any Move America bond described in subsection (b)(4). (C) Special rules for highway and surface transportation facilities Paragraphs (2), (3), and (4) of section 142(m) shall not apply to any Move America bond described in subsection (b)(5). (b) Move America bond For purposes of this part, the term Move America bond means any bond issued as part of an issue 95 percent or more of the net proceeds of which are used to provide— (1) airports, (2) docks and wharves, including— (A) waterborne mooring infrastructure, (B) dredging in connection with a dock or wharf, and (C) any associated rail and road infrastructure for the purpose of integrating modes of transportation, (3) mass commuting facilities, (4) facilities for the furnishing of water (within the meaning of section 142(e)), (5) sewage facilities, (6) railroads (as defined in section 20102 of title 49, United States Code) and any associated rail and road infrastructure for the purpose of integrating modes of transportation, (7) any— (A) surface transportation project which is eligible for Federal assistance under title 23, United States Code (as in effect on the date of the enactment of this