Qualified School Construction Bonds
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”).
Also of Interest
- SEC Exemptive Order re Municipal Advisors
This Hawkins Advisory describes the SEC’s exemptive order of June 16, 2020, which provides a temporary exemption from registration as a broker for registered municipal advisors, subject to satisfaction of certain conditions.
- SEC Statement on Disclosure by Municipal Issuers regarding the Impact of COVID-19
This Advisory provides a summary and analysis of the SEC’s public statement directed to issuers of municipal securities regarding disclosures about the impact of COVID-19 on their financial and operating conditions.
- Released Regulatory Relief for Issuers of Certain Tax-Exempt Bonds
Treasury and the Internal Revenue Service released welcome temporary guidance addressing two of the many issues provoked by the COVID 19 pandemic.
- SEC Staff Guidance Regarding Secondary Market Disclosure
This Advisory provides a summary and analysis of the recent Staff Legal Bulletin from the SEC’s Office of Municipal Securities.