1. Tax-exempt financing of qualified government buildings (a) In general Section 142(a) of the Internal Revenue Code of 1986 is amended by striking or at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting , or , and by adding at the end the following new paragraph: (16) qualified government buildings. . (b) Qualified government buildings Section 142 of such Code is amended by adding at the end the following new subsection: (n) Qualified governmental buildings (1) In general For purposes of subsection (a)(16), the term qualified governmental buildings means any building or facility that consists of one or more of the following: (A) An elementary school or a secondary school (within the meanings given such terms by section 14101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 8801 ), as in effect on the date of the enactment of this subsection). (B) Facilities of a State college or university used for educational purposes. (C) A library maintained for, and open to, the general public. (D) A Court of law. (E) A hospital, health care facilities, laboratory facilities or research facilities. (F) Public safety facilities (including police, fire, enhanced 911, emergency or disaster management, and ambulance or emergency medical service facilities and jails and correctional facilities). (G) Offices for employees of a governmental unit. Such term shall include any equipment, functionally related and subordinate facility, or land (and any real property rights appurtenant thereto) with respect to any such building or facility. (2) Specifically excluded facilities Such term shall not include— (A) a building or facility the primary purpose of which is one of the following: retail food and beverage services, or the provision of recreation or entertainment, or (B) any building or facility that includes any of the following: any private or commercial golf course, country club, massage parlor, tennis club, skating facility (including roller skating, skateboard, and ice