Summary: S.1523 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for S.1523. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (09/18/2013)

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.