- Reports and Resources
Incidental Use Paper
A subset of the NABL Tax Law Committee (TLC) is drafting a paper focused on the “incidental use” exception to the private business use rules. The paper initially focused on how the rules could be reexamined to address renewable energy projects and other changing technologies (e.g., solar panels installed on the top of a bond-financed building, EV charging stations in a bond-financed parking garage), but has since evolved into a more general exploration of the need for additional guidance and clarification generally.
Explore TLC
The Tax Law Committee (TLC) advises NABL on developments in federal tax law (including developments pertaining to the US Department of Treasury and the Internal Revenue Service) and prepares various materials and resources pertaining to tax law on behalf of NABL.
Dive Deeper on Tax Issues
Learn more about how various aspects of tax law intersect with municipal securities.