### Question
How does the law define eligible local education agency?


### Answer
Under *26 U.S.C. § 54E*, **eligible local education agency** is defined as:

> any local educational agency as defined in section 9101 of the Elementary and Secondary Education Act of 1965

#### Citation:
  - *26 U.S.C. § 54E*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart I-Qualified Tax Credit Bonds**

