Funding -- Tax Credit Bonds

Title Abstract Publication Date
Information Needed on ARRA School Construction Funds. Discussion of the Qualified School Construction Bond program, $22 billion in federally subsidized school construction bonds issued under the American Recovery and Reinvestment Act (ARRA). 09/19/2011
Interim Analysis of School Facility Funding in the American Recovery and Reinvestment Act of 2009 Including Expenditures through January 5, 2010. This brief report highlights initial findings related to the following questions: (1) How much disparity exists in school facility spending by state and locality?; (2) How were school facilities... 02/07/2010
Iowa Department of Education Qualified School Construction Bonds Includes Iowa's 2009 QSCB recipients and 2010 QSCB recipients. 12/31/2010
IRS Releases Guidance on ARRA Bond Provisions. The American Recovery & Reinvestment Act of 2009 (ARRA) created several new types of tax-exempt bonds and tax credit bonds under the Internal Revenue Code. The latest guidance, forms and... 09/30/2009
Issue Brief: Taxable Tax-Credit Bonds Program. Provides clear summaries of expanded tax credit bond programs available to state and local governments in the American Recovery and Reinvestment Tax Act of 2009, including Qualified School Academy... 02/19/2009
Kansas State Department of Education, Qualified School Construction Bonds Includes Kansas 2009 and 2010 allocations. 12/31/2009
Key Policy Letter from the Education Secretary to Chief State School Officers on Authorization of Qualified School Construction Bonds and Build America Bonds, and the Extension of Qualified Zone Academy Bonds. This letter describes the benefits of the Qualified School Construction Bonds (QSCB), Build America Bonds (BAB), and Qualified Zone Academy Bonds (QZAB) programs to help LEAs save money and make... 05/28/2009
Law Gives Charter Schools Access to Tax-Exempt Bonds. A change to federal law permits local school districts and charter schools to enter into public-private partnerships to take advantage of tax-exempt bonds for developing new school facilities as well... 03/31/2002
Legislation: American Recovery and Reinvestment Tax Act of 2009. Tax Credit Bonds for Schools. Text from the American Recovery and Reinvestment Act of 2009, passed on February 13, 2009, concerning Tax Credit Bonds for Schools. This includes Qualified School Construction Bonds and the Extension... 01/31/2009
Maine Department of Education. Federal Facility Programs. (QZABS and QSCBs) Includes Maine's 2009 and 2010 allocations and approved projects. 12/31/2009
Municipal Bond Provisions in the 2009 Stimulus Act. Describes provisions regarding municipal bonds in the American Recovery and Reinvestment Act of 2009, including a good explanation of the new category of tax credit bonds called Qualified School... 02/22/2009
New Markets Tax Credits. [U. S. Department of the Treasury, Community Development Financial Institutions Fund] The New Markets Tax Credit (NMTC) Program permits taxpayers to receive a credit against Federal income taxes for making qualified equity investments in designated Community Development Entities (CDEs...
New QZAB Rule Would Clarify Steps to Correct Proper Use. Discusses changes proposed by the Treasury Department to the qualified zone academy program that would clarify what an issuer must do to protect the tax credit status of its bonds when it has failed... 03/25/2004
New Ways for School Districts to Issue Bonds under the Recovery Act. Describes various federal bond programs favorable to school construction. Build America Bonds and Qualified School Construction Bonds are addressed. 02/28/2010
NSBA Economic Stimulus Resource Center Webpage created by the National School Boards Association (NSBA) with numerous helpful resources on education funding in the American Recovery and Reinvestment Act (ARRA) of 2009.
Opportunity and Danger: The Two Sides of the American Recovery and Investment Act. Presents cautionary advice for school districts receiving funds from the American Recovery and Investment Act of 2009. Careful listening to stakeholders, planning, cautious use of the funds, and... 08/31/2009
Policy Letter from the Education Secretary on Qualified School Construction Bonds and Qualified Zone Academy Bonds. Letter to Chief State School Officers, informing them about 2010 allocations for Qualified School Construction Bonds (QSCBs) and Qualified Zone Academy Bonds (QZABs), as well as recent legislation... 06/10/2010
Proposed Direct Subsidy Payments for QSCB and QZAB Programs. This describes how the proposed Jobs Act passed by the U.S. House of Representatives in December, 2009 would expand the Qualified School Construction Bond and Qualified Zone Academy Bond programs in... 01/11/2010
Public Finance Provisions of the Economic Stimulus Act Enacted February 17, 2009. Summarizes provisions of the Stimulus Act that authorize and expand existing authority for state and local government tax-exempt and tax credit bonds, and provisions intended to stimulate market... 02/16/2009
Putting School Renovation on a Fast Track. The authors recommend increasing federal funding for emergency school repairs and expanding tax credits on school construction bonds(QZABs). Both programs are targeted to areas most in need of better... 12/01/2001
Qualified School Construction Bond Allocations for 2009. This notice provides guidance on qualified tax credit bonds called Qualified School Construction Bonds (QSCBs) under section 54F of the Internal Revenue Code. The notice sets forth the amount of... 04/26/2009
Qualified School Construction Bonds (QSCBs.) Author describes how California will benefit from a new state law that clarifies that the California Department of Education and the California School Finance Authority, under the Office of the State... 02/28/2010
Qualified School Construction Bonds Issuance 2009, 2010, and 2011. Lists date, issuer, and amount of qualified school construction bonds issued from 2009 through the present. The list is continuously updated. 08/31/2011
Qualified School Construction Bonds' First Exam: Risks and Benefits for Issuers and Investors. Reports that school districts with low credit ratings still have to offer interest payments on special tax credit bonds included in the U.S. stimulus plan. To compensate for weaker credit ratings and... 10/25/2009
Qualified School Construction Bonds: One School District's Experience. Uses the example of Arkansas' Fayetteville School District to describe how a Qualified School Construction Bond was used to renovate a high school, even though the voters rejected an increased... 05/31/2010

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