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
- 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. - IRS Proposed Issuance Regulations
This edition of the Hawkins Advisory summarizes these proposed regulations and discusses the effects of a retirement or reissuance of tax-exempt bonds.