purpose The term qualified purpose means, with respect to any qualified zone academy— (A) rehabilitating or repairing the public school facility in which the academy is established, (B) providing equipment for use at such academy, (C) developing course materials for education to be provided at such academy, and (D) training teachers and other school personnel in such academy. (4) Qualified contributions The term qualified contribution means any contribution (of a type and quality acceptable to the eligible local education agency) of— (A) equipment for use in the qualified zone academy (including state-of-the-art technology and vocational equipment), (B) technical assistance in developing curriculum or in training teachers in order to promote appropriate market driven technology in the classroom, (C) services of employees as volunteer mentors, (D) internships, field trips, or other educational opportunities outside the academy for students, or (E) any other property or service specified by the eligible local education agency. . (b) Conforming amendments (1) Section 6401(b)(1) of such Code is amended by striking and G and inserting G, and H . (2) The table of subparts for part IV of subchapter A of chapter 1 of such Code is amended by at the end the following new item: Subpart H—Credit to holders of qualified zone academy bonds . (c) Effective date The amendments made by this section shall apply to taxable years ending after December 31, 2019.