Tax Credit Bonds: Overview and Analysis

Maguire, Steven

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax credits;    Finance;    Bonds;    Taxation - Law and legislation;   

RP-ID  :  R40523
RP-ID  :  R40523_2009Apr16

美国|英语

来源: UNT Digital Library

【 摘 要 】

Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds. It also discusses related pieces of legislation and what the most common uses of the proceeds from TCBs are.