bond
(A)The term “bond” includes any obligation. (B) (i)Under regulations prescribed by the Secretary, in the case of a partnership, trust, S corporation, or other pass-thru entity, rules similar to the rules ofshall apply with respect to the credit allowable under paragraph (1). (ii)In the case of a bond held by a partnership or an S corporation, rules similar to the rules under section 1397E(l)shall apply. (C)If any Gulf tax credit bond is held by a regulated investment company, the credit determined under paragraph (1) shall be allowed to shareholders of such company under procedures prescribed by the Secretary. (D)Issuers of Gulf tax credit bonds shall submit reports similar to the reports required under section 149(e). (E)For purposes of this title, the credit allowed by this subsection shall be treated as a credit allowable under subpart H of part IV of. (m)For purposes of—