Section 1 Treatment of certain municipal obligations
“(aa) Treatment of certain municipal obligations
“(1) Definitions—In this subsection—
“(A) the term investment grade, with respect to an obligation, has the meaning given the term in section 1.2 of title 12, Code of Federal Regulations, or any successor thereto;
“(B) the term liquid and readily-marketable has the meaning given the term in section 249.3 of title 12, Code of Federal Regulations, or any successor thereto; and
“(C) the term municipal obligation means an obligation of—
“(i) a State or any political subdivision thereof; or
“(ii) any agency or instrumentality of a State or any political subdivision thereof.
“(2) Municipal obligations—For purposes of the final rule entitled “Liquidity Coverage Ratio: Liquidity Risk Measurement Standards” (79 Fed. Reg. 61439 (October 10, 2014)), the final rule entitled “Liquidity Coverage Ratio: Treatment of U.S. Municipal Securities as High-Quality Liquid Assets” (81 Fed. Reg. 21223 (April 11, 2016)), and any other regulation that incorporates a definition of the term “high-quality liquid asset” or another substantially similar term, the appropriate Federal banking agencies shall treat a municipal obligation as a high-quality liquid asset that is a level 2B liquid asset if that obligation is, as of the date of calculation—
“(A) liquid and readily-marketable; and
“(B) investment grade.”