Provisions Relevant to Schools:
I.R.C. 142(a)(13): Qualified public educational facilities
I.R.C. 144(b): Qualified school loan bonds
I.R.C. 147(h)(3): Limitation on use for land acquisition does not apply to exempt facility bonds for public-private schools.
I.R.C. 148(f)(4)(D)(vii): Increase in small issuer rebate limitation for public school facilities.