Tax credit bonds and specified tax credit bonds - in general General information on tax credit and specified tax credit bonds Qualified zone academy bonds (QZABs) New clean renewable energy bonds (New CREBs) Build America Bonds and Recovery Zone Economic Development Bonds Questions and answers on Build America and Recovery Zone Economic Development bonds Filing Requirements - Form 8038-CP Questions and answers on filing Form 8038-CP Filing Requirements - Form 8703 Questions and answers on filing Form 8703, Annual Certification of a Residential Rental Project Tax exempt bond reissuance Frequently asked questions on the application of reissuance rules under IRC Section 1001 Record retention requirements Material an audit agent may request to support a municipal bond issue's compliance with IRC Section 103