Exempt Facility Bonds

The FY2025 appropriations season has begun. Here’s a quick summary of what’s inside and what we’re tracking.

Congress’ long campaign of “hurry up and wait” stretches into February; a tax deal passes the House but faces uncertainty in the Senate; FY2024 spending update; and the SEC suspends…

A potential deal to extend the CTC and fix the tax treatment of R&D expenses may also contain the “LIHTC Fix.”

All recorded sessions from our 2023 annual conference held in Chicago, IL from October 18 – 22. [[Purchase or Registration Required]]

An October 19, 2023 update on NABL’s recent advocacy efforts, a recap of recent legislative and regulatory activity that we are tracking, and some discussion on what may be in…

Panel that addresses complex issues encountered from time to time in the identification and allocation of private business use of bond-financed property.

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…

Requested items for inclusion on the Internal Revenue Service’s (IRS) 2023-2024 Priority Guidance Plan.

Introduction to state law creation of and limitations on conduit bond issuers, the roles of counsel, multi-state issuers, and many other issues unique to conduit bond issues.

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…

Type of private activity bond (PAB) permitted to be issued as a tax-exempt bond under Section 142 of the code for the purpose of funding many categories of exempt facilities.