qualified issuer
Defined in 2 places across 2 titles of the United States Code.
The term “qualified issuer” means—
(A) a clean renewable energy bond lender,
(B) a cooperative electric company, or
(C) a governmental body.
Source
- 2005–present26 U.S.C. § 54Internal Revenue Code · Credit to holders of clean renewable energy bonds · for purposes of this section
The term “qualified issuer” means a community development financial institution (or any entity designated to issue notes or bonds on behalf of such community development financial institution) that meets the qualification requirements of this paragraph.
Source
- 2010–present12 U.S.C. § 4713aBanks and Banking · Guarantees for bonds and notes issued for community or economic development purposes · in this section