Latest from the Committee

  • Reports and Resources

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.

  • Comments

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.

  • Comments

Requests for 2024-2025 IRS Priority Guidance Plan

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

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

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).

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

  • Reports and Resources
  • In Progress

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

Biden at signing of Inflation Reduction Act (IRA). Source: CSPAN
  • Issue Briefs

Inflation Reduction Act

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

Construction of the new east span of the Bay Bridge connecting Oakland and San Francisco, CA.
Construction of the new east span of the Bay Bridge connecting Oakland and San Francisco, CA.
  • Issue Briefs

Infrastructure Investment and Jobs Act (IIJA)

Bipartisan infrastructure bill passed in late 2021 that enacted two new types of exempt facility bonds.

The Internal Revenue Services (IRS) Building in Washington, D.C.
  • Issue Briefs

IRS Priority Guidance

View NABL request submissions for each year.