Public-domain · open source

qualified public educational facility

Defined in 1 place of the United States Code.

For purposes of subsection (a)(13), the term “qualified public educational facility” means any school facility which is—

(A) part of a public elementary school or a public secondary school, and

(B) owned by a private, for-profit corporation pursuant to a public-private partnership agreement with a State or local educational agency described in paragraph (2).

Source

2001–present 26 U.S.C. § 142Internal Revenue Code · Exempt facility bond · for purposes of this section