Tax Law Committee (TLC)
Tax Deskbook
The Section 103 Editorial Board is soliciting input through April 15, 2024 on the most recent edition of the Deskbook (2023) to help steer the direction of a forthcoming edition.
Tax Roundtable: Financing the Cloud
Member-exclusive discussion on tax considerations relating to tax-exempt financing of software hosted in the cloud on February 22, 2024.
Tax Hot Topics
This panel will discuss current federal tax issues, including any recently released notices, rulings, regulations and/or other guidance.
On Proposed Regulations for Section 6417 Elective Payments of Applicable Credits
Comment letter submitted to the Internal Revenue Service (IRS) in response to Proposed Regulations §§1.6417-1 through 1.6417-6 on Section 6417 Elective Payment of Applicable Credits (IRS REG – 101607-23).
Requests for 2023-2024 IRS Priority Guidance Plan
Requested items for inclusion on the Internal Revenue Service’s (IRS) 2023-2024 Priority Guidance Plan.
Discussion on Legislative Technical Corrections
Member-exclusive discussion on various legislative proposals and potential technical corrections that could improve the tax-exempt bond market.
Suppl. Comments on IRS Notices 2022-49 and 2022-50
Follow up comments to a November 4, 2022 letter sent by NABL suggesting various areas of need for guidance relating to certain tax provisions enacted under the Inflation Reduction Act…
Request for Guidance On Qualified Broadband Bonds
Comments submitted to the Internal Revenue Service (IRS) requesting clarifying guidance pertaining to the recently enacted qualified broadband project bonds.
Declaration of Intent Requirement of Treasury Regulations § 1.150-2
Commentary sent to Treasury and the IRS describing the declaration of intent requirement for bond proceeds used to reimburse prior expenditures contained in Treasury Regulations § 1.150-2 and setting forth…
Multipurpose Issue Allocations in Refundings with “Debt Savings”
Member-exclusive virtual roundtable discussion on February 2, 2023 on multipurpose issue allocations in certain refundings.
