Latest from the Committee

  • 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…

Committee Leadership


Brian P. Teaff

Bracewell LLP
Houston, TX

Vice Chair

Alison J. Benge

Pacifica Law Group LLP
Seattle, WA

Board Liaison

Marybeth Orsini

Ballard Spahr LLP
Baltimore, MD

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.