Bank of America BAC, -1.24% said proceeds will fund not-for-profit hospitals treating COVID-19 patients, businesses that make or supply equipment designed to protect against the virus, as well as companies creating diagnostic tests or vaccines to halt the pandemic, in public deal documents.
https://www.marketwatch.com/story/bank-of-america-sells-a-first-of-a-kind-covid-19-bond-2020-05-14?mod=home-page