Tax Exempt Bonds Phase II Training Information
Lesson 5 – Qualified Small Issue Bonds
This lesson continues the discussion of qualified private activity bonds by focusing on qualified small issue bonds.
Lesson 7 – Qualified Redevelopment Bonds
This lesson discusses bonds issued to redevelop blighted areas and the criteria to satisfy requirements for a qualified redevelopment bond.
Lesson 8 – Qualified Mortgage Bonds
This lesson covers a type of qualified private activity bond that satisfy the private loan financing test - qualified mortgage bonds.
Lesson 9 – Qualified Student Loan Bonds and Qualified Scholarship Funding Bonds
This lesson discusses two types of qualified private activity bonds - qualified student loan and qualified scholarship funding bonds.
Lesson 10 – Change in Use Rules for Private Activity Bonds
This lesson discusses post-issuance events and how they affect the tax-exempt status of certain private activity bonds.
Lesson 12 – Tribal Bonds
This lesson covers the general rules that apply to tax-exempt bonds issued by Indian tribal governments, including tribal economic development bonds which were created by the American Recovery and Reinvestment Act of 2009.
Lesson 13 – Targeted Revitalization Bonds
This lesson will identify when qualified Gulf Opportunity Zone Bonds will be treated as either exempt facility bonds or qualified mortgage bonds.
Lesson 14 – Miscellaneous Bonds
This lesson discusses certain types of bonds that are governed by very specific provisions in the Internal Revenue Code. Bonds such as enterprise facility bonds, volunteer fire department bonds, qualified green building and sustainable design project bonds or recovery zone facility bonds may not be issued as often as other types of bonds.