II 118th CONGRESS 1st Session S. 2653 IN THE SENATE OF THE UNITED STATES July 27, 2023 Mr. Brown 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 modify certain rules applicable to qualified small issue manufacturing bonds, to expand certain exceptions to the private activity bond rules for first-time farmers, and for other purposes.