S.1523 - Rebuilding America's Schools Act

A bill to amend the Internal Revenue Code to make permanent 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. view all titles (2)

All Bill Titles

  • Official: A bill to amend the Internal Revenue Code to make permanent 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. as introduced.
  • Short: Rebuilding America's Schools Act as introduced.

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Introduced
 
Senate
Passes
 
House
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President
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09/18/13
 
 
 
 
 
 
 

Official Summary

Rebuilding America's Schools Act - Amends the Internal Revenue Code, with respect to tax-exempt bond funding for educational facilities, to: (1) reinstate the national qualified school construction bond limitation amount for calendar years after 2013, (2) make permanent the qualified z

Official Summary

Rebuilding America's Schools Act - Amends the Internal Revenue Code, with respect to tax-exempt bond funding for educational facilities, to:
(1) reinstate the national qualified school construction bond limitation amount for calendar years after 2013,
(2) make permanent the qualified zone academy bond (QZAB) limitation amount,
(3) permit private entities to waive the 10% matching requirement for QZABs, and
(4) revise the definition of QZAB for purposes of the credit for issuers of qualified tax credit bonds.

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