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
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On March 25, 2021, the Internal Revenue Service released Revenue Procedure 2021-19, which contains information for issuers of single-family housing bonds and mortgage credit certificates related to the income limits. - Average Area and Nationwide Purchase Price Safe Harbor Limits
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