The Senate Finance Committee holds a hearing today on Financing 21st Century Infrastructure. In connection with the hearing, the Joint Committee on Taxation has released Overview of Selected Tax Provisions Relating to the Financing of Infrastructure (JCX-29-11):

This document … provides a description of present-law provisions relating to certain infrastructure trust funds and their dedicated taxes, an overview of public-private partnerships and related tax considerations, and a description of tax-exempt financing that is available for certain transportation infrastructure. The document also briefly describes the now-expired Build America Bonds program, and proposals for a national infrastructure bank.