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
On the Application of PBU Rules to Modern Technologies
Comments to the IRS requesting written guidance on the application of the private business use rules related to modern technologies.
Requests for 2025-2026 IRS Priority Guidance
Requested items for inclusion on the Internal Revenue Service’s (IRS) 2025-2026 Priority Guidance Plan.
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.
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
Incidental Use Paper
A forthcoming paper focused on the “incidental use” exception to the private business use rules under development from the Tax Law Committee (TLC).
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.