tax credit bond
(1) Definitions For purposes of this subsection— (A) Tax credit bond The term “tax credit bond” means— (i) a qualified tax credit bond (as defined in section 54A(d) ), 1 (ii) a build America bond (as defined in section 54AA(d) ) 1 other than a qualified bond described in section 54AA(g), 1 and (iii) any bond for which a credit is allowable under subpart H of part IV of subchapter A of this chapter. 1 (B) Applicable date The term “applicable date” means— (i) in the case of a qualified tax credit bond or a bond described in subparagraph (A)(iii), any credit allowance date (as defined in section 54A(e)(1) ), 1 and (ii) in the case of a build America bond (as defined in section 54AA(d) ), 1 any interest payment date (as defined in section 54AA(e) ). 1