Image graphic reading "Feedback Requested" next to a thumbnail cover of the NABL Federal Taxation of Municipal Bonds Deskbook, published in August 2023.
  • Reports and Resources
  • Input Requested

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.

Graphic on representing cloud computing featuring an illustrated server rack below a cloud with upload / download arrows.

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.

  • Webinars
  • CLE Eligible

Tax Hot Topics

This panel will discuss current federal tax issues, including any recently released notices, rulings, regulations and/or other guidance.

  • Comments

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).

  • Comments

Requests for 2023-2024 IRS Priority Guidance Plan

Requested items for inclusion on the Internal Revenue Service’s (IRS) 2023-2024 Priority Guidance Plan.

US Capitol on blue card, advocacy, legislative affairs, news from the Hill

Discussion on Legislative Technical Corrections

Member-exclusive discussion on various legislative proposals and potential technical corrections that could improve the tax-exempt bond market.

  • Comments

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…

  • Comments

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.

  • Comments

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.

Hudson Yards Rail Yards
  • Issue Briefs

Create a Direct Pay Bond Program

Equip our Communities with a New Financing Tool

Port of Seattle, Washington. Source: Wikimedia Commons
  • Issue Briefs

Expand Private Activity Bonds (PABs)

Expand Financing Options for Innovative and Critical Projects