Health and Higher Education Facilities Improvement Act of 2003 - Amends the Internal Revenue Code to allow a small tax-exempt bond issuer, the proceeds of the obligations of which are to be used to make or finance eligible loans for health care or educational purposes, to elect to apply specified current limitations on the amount of obligations by treating each borrower as the issuer of a separate issue.
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Feb 11, 2003
Referred to the House Committee on Ways and Means.