Funding -- Tax Credit Bonds

Title Abstract Publication Date
Qualified Tax Credit Bond Rates Section 54A of the Internal Revenue Code (IRC) provides rules for the issuance and use of qualified tax credit bonds including new clean renewable energy bonds, qualified energy conservation bonds,...
Qualified Zone Academy Bond Allocations for 2008 and 2009. This notice provides guidance on qualified tax credit bonds called Qualified Zone Academy Bonds (QZABs) under section 54E of the Internal Revenue Code. The notice sets forth the amount of QZABs that... 04/19/2009
Qualified Zone Academy Bonds: A Financing Tool That Works for Schools Describes the origin and purpose of Qualified Zone Academy Bonds (QZAB) and how they work. QZABs were the outgrowth of the Taxpayer Relief Act of 1997 that allowed school districts to borrow money,... 08/31/2001
Qualified Zone Academy Bonds: The QZAB Home Page This commercial site includes a history of QZAB finance, what it takes to qualify for an interest free loan, steps to obtaining and qualifying for an interest free loan, a QZAB map, state by state...
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions. Internal Revenue Bulletin: 2007-35. This document contains final and temporary regulations that provide guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other... 08/26/2007
QZABs: An Underutilized Resource for Renovating Poor Schools. About 100 school districts nationwide are renovating schools with federal assistance through Qualified Zone Academy Bonds (QZABs), but many others have not taken advantage of this program because... 02/21/2000
Recovery Act Bond Finance: Qualified School Construction Bonds. Provides detail on the Qualified School Construction Bond (QSCB) finance program, as supported by the American Recovery and Reinvestment Act (ARRA) of 2009. An overview of the program and its... 07/30/2009
Reincarnation of Rebates. [New Energy Efficiency Programs and Financing Mechanisms Available.] Discusses the recent surge in rebates for energy-saving building upgrades. Funds and tax-credits are made available by utilities and governments at all levels. Measurements and documentation to prove... 11/30/2010
Report to Ohio School District Clients - Qualified Zone Academy Bonds Explains that Ohio school districts have a significant opportunity to finance renovations to certain school facilities through the qualified zone academy bond (QZAB) program. More than $100 million... 07/10/2011
School Construction Bond Distributions to States and School Districts. Analysis of Qualified School Construction Bond distributions to states and school districts that finds that there is little relationship between the poor student population and the distribution of... 04/20/2009
School Facilities and Tax Credit Bonds. Describes the federal government's Qualified School Construction Bonds, Qualified Zone Academy Bonds, and Build America Bonds. Details of amounts available, eligibility, and links to application... 12/31/2008
School Facilities Infrastructure: Background and Legislative Proposals. Summarizes the federal government's role in direct and indirect financing of school construction and renovation, which continues to be an issue in Congress. Also discussed are recent upward... 08/27/2003
Simpler School Financing with Qualified Zone Academy Bonds. The author describes two key features of the QZAB bond program that reflect an emerging trend in federal tax policy for school financing. First, the program requires a public-private partnership with... 05/31/1998
Stimulus Funding and Tax Credit Bonds for School Construction. Summary chart of continuously updated information on sources of Recovery Act funding for school, college, and university facilities from the U. S. Departments of Education, Treasury, Energy, Interior... 04/30/2011
Stimulus Offers Funding Support for Ed. Facilities. Reviews potential sources of school facilities improvement funds in the American Recovery and Reinvestment Act of 2009. School facilities needs will have to compete with a variety of other interests... 04/21/2009
Stimulus Response. Discusses distribution of American Recovery and Reinvestment Act funds through the educational community, describing how some building programs have been enabled by grants and various low- or no-... 02/28/2010
Summary of Municipal Bond Provisions in the American Recovery and Reinvestment Act. This summarizes new tax-credit bond programs, including Qualified School Construction Bonds that will provide the bondholders/investors with a tax credit in lieu of their receiving interest,... 02/04/2009
Tax Credit Bonds: A Brief Explanation. Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds.... 08/19/2008
Tax Credit Bonds: Overview and Analysis. Includes executive summary, a comparison of tax credit bonds vs. other bonds, tax credit bond stripping, allocation and purpose of tax credit bonds, and state-by-state allocations of selected TCBs. 04/15/2009
Tax-Credit Bonds and the Federal Cost of Financing Public Expenditures. This report explains tax-credit bonds including the Qualified Zone Academy Bond, who might issue tax-credit bonds, compares federal financing costs for tax-credit bonds and appropriations, and... 06/30/2004
Tax-Exempt Bonds: The Secret to Low-Cost Financing. Describes the use of tax-exempt bond financing for private schools that is particularly successful when combined with a traditional capital campaign. Such bonds are successful due to their flexible... 11/30/2003
Ten Stimulating Ideas. Briefly describes ten facilities-oriented benefits that can be executed with funds from the American Recovery and Reinvestment Act, as well as ongoing bond support and grant programs. This article... 11/30/2009
The ABC-Ds of Capital Financing. How Tax-Exempt Bonds Can Make Debt Work in Schools' Favor. Discussion of how independent schools are using tax-exempt bonds as a long-term stable means of funding capital projects. Advises on how to establish financing goals and how to choose partners. 09/30/2001
The Bond Buyer The Bond Buyer is the authoritative daily source dedicated to the municipal bond market. In addition to a daily newspaper, there is an online service, archive, yearbook, and directory for contact...
The Bond Buyer's Guide to the American Recovery and Reinvestment Act. Stimulus 2009. Maximizing the Opportunity. A variety of voices from the legal, regulatory, and issuer communities offer ideas, guidance, and caution about new tools available in the American Recovery and Reinvestment Act of 2009, including... 02/28/2009

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