SECTION 2. RELEVANT

PROVISIONS

2.1 Introduction .

Section 1531 of Title I of Division B of the American Recovery and Reinvestment Act of 2009, Pub. L. No. 111–5, 123 Stat. 115 (2009) (enacted February 17, 2009) (“ARRA”), added § 54AA to the Code, authorizing state and local govern

Build America Bonds and Direct Payment Subsidy Implementation

Notice 2009–26