“ SPECIFIED TAX CREDIT BOND- For purposes of this subsection, the term `specified tax credit bond' means any qualified tax credit bond (as defined in section 54A (d) ) if-- ` (A) such bond is-- ` (i) a new clean renewable energy bond (as defined in section 54C) , ` (ii) a qualified energy conservation bond (as defined in section 54D) , ` (iii) a qualified zone academy bond (as defined in section 54E) , or ` (iv) a qualified school construction bond (as defined in section 54F) , and ` (B) the issuer of such bond makes an irrevocable election to have this subsection apply.'. ”