501(c)3 Bonds

Reconciliation 3.0? FY2027 appropriations? Surface transportation reauthorization? Here’s what we’re monitoring this summer.

Introductory webinar on the tax requirements applicable to the issuance of 501(c)(3) bonds.

NABL led coalition letter in response to an SEC proposal to harmonize the definition of “Asset-Backed Securities” under Regulation AB with that of the Exchange Act.

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Comments to the IRS requesting written guidance on the application of the private business use rules related to modern technologies.

In July 2025, Congress passed a large tax package to address the expirations of the Tax Cuts and Jobs Act (TCJA). Here’s what municipal market participants should know.

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.

Two recent IRS releases offering relief and promoting financial stability in uncertain economic times address regulatory exceptions for bond guarantees and the treatment of Demand Deposit State and Local Government…

One of the tests used in establishing whether a bond is a private activity bond (PAB) for tax purposes. The private loan financing test specifically determines whether more than $5…

Rule outlined in Section 147(b) of the code that states private activity bonds are not tax-exempt bonds if the weighted average maturity of the bond issue exceeds 120% of the…

A fund into which pledged revenues may be required to be deposited as received and from which disbursements are made to pay allowable operations and maintenance expenses and to meet…

A bond which is to be repaid from a specific source of revenues, typically those produced by the facility or system for which the bond is issued.