II 115th CONGRESS 1st Session S. 326 IN THE SENATE OF THE UNITED STATES February 7 (legislative day, February 6), 2017 Mr. Heller (for himself, Mr. Nelson , Mr. Cassidy , Mr. Bennet , Mr. Gardner , and Mr. Young ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide for the tax-exempt financing of certain government-owned buildings.