of this section, the term interest payment date means any date on which the holder of record of the school infrastructure bond is entitled to a payment of interest under such bond. (i) Special Rules (1) Interest on school infrastructure bonds includible in gross income for federal income tax purposes For purposes of this title, interest on any school infrastructure bond shall be includible in gross income. (2) Application of certain rules Rules similar to the rules of subsections (f), (g), (h), and (i) of section 54A shall apply for purposes of the credit allowed under subsection (a). . (b) Credit allowed to issuer Section 6431(f)(3)(A) of such Code, as revived by section 201(b)(1), is amended by striking means any qualified tax credit bond and all that follows through the end of subparagraph (A) and inserting means any bond if— (A) such bond is— (i) a qualified tax credit bond which is a qualified zone academy bond (as defined in section 54E) determined without regard to any allocation relating to the national zone academy bond limitation for years after 2010 or any carryforward of any such allocation, or (ii) any school infrastructure bond (as defined in section 54BB), and . (c) Application of certain labor standards Subchapter IV of chapter 31 of title 40, United States Code, shall apply to projects financed with the proceeds of any qualified zone academy bond (as defined in section 54E of the Internal Revenue Code of 1986) issued after the date of the enactment of this Act. (d) Conforming amendments (1) Section 6401(b)(1) of the Internal Revenue Code of 1986, as amended by section 201(a), is amended by striking and I and inserting I, and J . (2) The table of subparts for part IV of subchapter A of chapter 1 of such Code, as amended by section 201(a), is amended by adding at the end the following: Subpart J—School infrastructure bonds . (e) Effective Date The amendments made by this section shall apply to obligations issued after December 31, 2023. 203. Annual report on bond program (a) In general Not later