qualified public educational facility

(1) In general 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

26 USC § 142(k)(1)

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Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

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