NIGP 91170: Capitalized Construction Interest

NIGP 91170 Capitalized Construction Interest, an Item code, encompasses financing mechanisms and interest-bearing mechanisms embedded in state and local capital construction projects—financing structures, capitalized costs, and interest accrual tied to acquisition and construction of fixed assets. Recent state and local solicitations under this code reflect a mix of large-scale infrastructure replacement, renovation, facility upgrades, and new construction work solicited primarily by county governments, municipalities, special-purpose authorities, and school districts, with Orange County, Florida appearing as a repeat issuer of major infrastructure projects.

State and local governments are currently soliciting under this code for detention-facility infrastructure replacement, bridge replacements and removals, corrections-facility security upgrades, cemetery site development, utility relocation, residential housing rehabilitation, public-facility renovations, and athletic-facility improvements. Representative recent opportunities include Orange County, Florida's sealed-bid solicitation (Y25790RC) for Female Detention Center cell renovations and domestic water-piping replacement at $4,100,000, with the most recent bid deadline of August 25, 2026; the State of New Mexico General Services Department's RFP (CP2600617) for construction and site work on a new State Veterans Cemetery in Carlsbad with proposals due September 11, 2026 and Davis-Bacon prevailing-wage requirements; Pinal County, Arizona's Job Order Contracting vehicle (251530REOPEN) for residential housing rehabilitation services across unincorporated county and multiple municipalities, due October 9, 2026; and Bibb County Public Schools' RFP (PE61110NONST2027000000114) for tennis-court surface repairs and re-seal coating at five high schools in Macon, Georgia, due September 30, 2026, with a mandatory 75-percent local-workforce requirement. Geographic activity spans Florida, Arizona, Georgia, New Mexico, Texas, Pennsylvania, and California, with Florida and Arizona showing the heaviest recent solicitation volume.