Redevelopment Bonds

Congress is focused on addressing the pending expirations of the Tax Cuts and Jobs Act (TCJA) prior to the end of this calendar year. Here’s where things stand and what…

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.

Individual Webinar Purchase and watch the individual webinar at your convenience. $99 for members | $299 for non-members Workshop 2024 Bundle Purchase a bundle of all 10 recorded sessions from…

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…

A requirement contained in Section 146 of the Code that private activity bonds (PAB) (with certain exceptions) issued as tax-exempt bonds obtain an allocation of volume cap from the state…

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.

A type of private activity bond (PAB) permitted under Section 144(a) of the Code of under $1,000,000 in face value to finance certain projects relating to manufacturing facilities.

A notice of a TEFRA hearing, which, under the Treasury Regulations, must be published one time, at least seven days prior to the TEFRA hearing, in a newspaper of general…

A public hearing held by an Issuer, following publication of a TEFRA notice, to give the public an opportunity to comment on a proposed private activity bond (PAB) issue.

The approval of the bond issue by the appropriate governmental unit after a TEFRA hearing.

The acronym for the Tax Equity and Fiscal Responsibility Act of 1982, which applies additional tax requirements and considerations to tax-advantaged bonds.