As used in this part, the term:
(1) “Board” means the State Board of Education, created pursuant to s. 2, Art. IX of the State Constitution.
(2) “Code” means the Internal Revenue Code of 1986, as amended, and the regulations and rulings issued thereunder.
(3) “Commissioner” means the Commissioner of Education.
(4) “Department” means the Department of Education, created pursuant to s. 20.15.
(5) “Issued” has the same meaning as in the code.
(6) “Qualified school construction bond” means a bond described in s. 54F(a) of the code.
(7) “Qualified school construction facility” means a facility permitted to be financed with qualified school construction bonds pursuant to s. 54F(a) of the code.