Committee
Tax Law
Advises our organization on developments in federal tax law, including developments pertaining to the U.S. Department of Treasury and the Internal Revenue Service (IRS), and prepares comment letters, informative memoranda, and other written materials pertaining to tax law.
Latest from the Committee

Tax Due Diligence Matrix Gov Bonds
Starting point and road map designed to aid practitioners through the process of conducting tax due diligence for governmental bonds.

Protecting Tax-Exempt Municipal Bonds
Letter sent by the Public Finance Network (PFN), including NABL, to members of the 119th Congress in support of the tax exemption on municipal bonds.

Requests for 2024-2025 IRS Priority Guidance Plan
Requested items for inclusion on the Internal Revenue Service’s (IRS) 2024-2025 Priority Guidance Plan.

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).
Committee Leadership
Chair
Alison J. Benge
Pacifica Law Group LLP
Seattle, WA
Vice Chair
Eorl Carlson
Jones Hall, APLC
San Francisco, CA
Board Liaison
Sarah Breitmeyer
Chapman and Cutler LLP
Chicago, IL
Current Projects

Tax Diligence Best Practices
One or more tax due diligence tools for NABL members intended to provide a foundation for a due diligence process by providing a framework of items to review and consider.
Featured Resources

Inflation Reduction Act
Large domestic policy package offering more than $400 billion in new federal investment and $300 billion in deficit reduction.

Infrastructure Investment and Jobs Act (IIJA)
Bipartisan infrastructure bill passed in late 2021 that enacted two new types of exempt facility bonds.

IRS Priority Guidance
View NABL request submissions for each year.