Qualified School Construction Bonds
12.29.2010
Hawkins Advisory
Hawkins Advisory
This edition of the Hawkins Advisory is answering some of the questions concerning the American Recovery and Reinvestment Act of 2009 (“ARRA”) created a new category of qualified tax credit bonds for purposes of Code Section 54A, known as “Qualified School Construction Bonds” (“QSCBs”).
Attachment: [Hawkins Advisory]
Also of Interest
- New Current Refunding Guidelines for Bonds Issued Pursuant to Special Authorizations
On May 22, 2019, the Internal Revenue Service released Notice 2019-39. The Notice provides guidance on the issuance of tax-exempt state and local bonds and tax-exempt Indian tribal government bonds in current refunding issues... - General Public Use Requirement for Qualified Residential Rental Projects
This Hawkins Advisory provides information of specific interest to multi-family housing bond issuers regarding the general public use requirement for qualified residential rental projects. - Average Area and Nationwide Purchase Price Safe Harbor Limits
This Hawkins Advisory includes information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits - Final TEFRA Hearing & Approval Regulations
This issue of the Hawkins Advisory discusses TEFRA final regulations.