### Question
How is the term eligible local education agency defined?


### Answer
The term **eligible local education agency** is defined in *26 U.S.C. § 54E* as the following:

> any local educational agency as defined in section 8101 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**

