qualified New York Liberty Bond
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified New York Liberty Bond” means any bond issued as part of an issue if—
(A) 95 percent or more of the net proceeds (as defined in section 150(a)(3)) of such issue are to be used for qualified project costs,
(B) such bond is issued by the State of New York or any political subdivision thereof,
(C) the Governor or the Mayor designates such bond for purposes of this section, and
(D) such bond is issued after the date of the enactment of this section and before January 1, 2005.
Source
- 2002–200526 U.S.C. § 1400LInternal Revenue Code · Tax benefits for New York Liberty Zone · for purposes of this title
For purposes of this subsection, the term “qualified New York Liberty Bond” means any bond issued as part of an issue if—
(A) 95 percent or more of the net proceeds (as defined in section 150(a)(3)) of such issue are to be used for qualified project costs,
(B) such bond is issued by the State of New York or any political subdivision thereof,
(C) the Governor or the Mayor designates such bond for purposes of this section, and
(D) such bond is issued after the date of the enactment of this section and before January 1, 2010.
Source
- 2005–201026 U.S.C. § 1400LInternal Revenue Code · Tax benefits for New York Liberty Zone · for purposes of this title
For purposes of this subsection, the term “qualified New York Liberty Bond” means any bond issued as part of an issue if—
(A) 95 percent or more of the net proceeds (as defined in section 150(a)(3)) of such issue are to be used for qualified project costs,
(B) such bond is issued by the State of New York or any political subdivision thereof,
(C) the Governor or the Mayor designates such bond for purposes of this section, and
(D) such bond is issued after the date of the enactment of this section and before January 1, 2012.
Source
- 2010–201226 U.S.C. § 1400LInternal Revenue Code · Tax benefits for New York Liberty Zone · for purposes of this title
For purposes of this subsection, the term “qualified New York Liberty Bond” means any bond issued as part of an issue if—
(A) 95 percent or more of the net proceeds (as defined in section 150(a)(3)) of such issue are to be used for qualified project costs,
(B) such bond is issued by the State of New York or any political subdivision thereof,
(C) the Governor or the Mayor designates such bond for purposes of this section, and
(D) such bond is issued after the date of the enactment of this section and before January 1, 2014.
Source
- 2012–present26 U.S.C. § 1400LInternal Revenue Code · Tax benefits for New York Liberty Zone · for purposes of this title