Understanding the Qualified Highway or Surface Transfer Freight Facility Bond

Definition & Meaning

A qualified highway or surface transfer freight facility bond is a type of tax-exempt private activity bond. These bonds are issued to finance projects that improve transportation infrastructure, specifically for freight transfer facilities. To qualify, at least ninety-five percent of the bond's net proceeds must be used for constructing or improving facilities that facilitate the transfer of freight between trucks and trains, or vice versa.

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Real-world examples

Here are a couple of examples of abatement:

Example 1: A city issues a qualified highway or surface transfer freight facility bond to finance the construction of a new freight transfer terminal that connects truck and rail services. This project receives federal funding under Title 23.

Example 2: A state government issues bonds to improve an international bridge that facilitates freight movement between the U.S. and Canada, qualifying for federal assistance under Title 23. (hypothetical example)

State-by-state differences

Examples of state differences (not exhaustive):

State Key Differences
California Additional state regulations may apply to the issuance of bonds.
Texas May have specific local requirements for project eligibility.
New York State-level approvals may be required for certain projects.

This is not a complete list. State laws vary and users should consult local rules for specific guidance.

Comparison with related terms

Term Definition Differences
Private Activity Bond A bond issued to fund projects that benefit private entities. Qualified highway or surface transfer freight facility bonds are a specific type of private activity bond focused on transportation projects.
Tax-Exempt Bond A bond whose interest payments are exempt from federal income tax. Qualified highway or surface transfer freight facility bonds are tax-exempt but have specific use requirements related to freight facilities.

What to do if this term applies to you

If you are involved in a project that may qualify for a qualified highway or surface transfer freight facility bond, consider the following steps:

  • Review the eligibility criteria to ensure your project qualifies.
  • Consult with a legal professional to understand the implications and requirements.
  • Explore US Legal Forms for templates and resources related to bond applications and compliance.

Quick facts

Attribute Details
Type of Bond Tax-exempt private activity bond
Minimum Proceeds Requirement Ninety-five percent must be used for qualified projects
Applicable Laws Title 23 and Title 49 of the United States Code

Key takeaways

Frequently asked questions

It is a tax-exempt bond issued to finance specific transportation projects that improve freight transfer facilities.