A bill to amend the Internal Revenue Code to extend qualified school construction bonds and qualified zone academy bonds, to treat qualified zone academy bonds as specified tax credit bonds, and to modify the private business contribution requirement for qualified zone academy bonds.

Summary

Amends the Internal Revenue Code to: (1) extend through 2015 the qualified school construction bond program and the national limitation amounts for bonds issued under the qualified zone academy bond (QZAB) program, (2) allow the issuer of a QZAB to receive a direct payment in lieu of the tax credit for interest payments with respect to such bonds, and (3) permit private entities to waive the 10% matching requirement for QZABs.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 12 April 2011

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 12 April 2011

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 12 April 2011

  Open at official source

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