• News,

Public Finance Perspective: Rays of Hope for Public Works Financing

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…

Tax Increment Financing (“TIF”) Bonds

Bonds are special obligations secured by incremental increases in tax revenues paid by users of developed property or by general increases in taxable values within a designated tax increment area.

Special Tax Bond

Tax-based revenue bonds that are secured by revenues derived from one or more designated taxes levied for a specific purpose, including income taxes, excise taxes (such as taxes on tobacco,…

Special Assessment

A charge imposed against properties in a designated district in respect of special benefits received by those properties from the construction of nearby or adjacent public improvements, separate and apart…

State Farm Stadium in Glendale, Arizona before a Cardinals game in 2019. Source: Wikimedia Commons
State Farm Stadium in Glendale, Arizona before a Cardinals game in 2019. Source: Wikimedia Commons
  • News

“No Stadium Bonds” Bill Reintroduced

Congress has reintroduced a bill to prohibit the use of tax-exempt bonds to finance professional stadiums. Here’s what we know.

Florida State Capitol Complex in Tallahassee, FL.
Florida State Capitol Complex in Tallahassee, FL. Source: Michael Rivera via Wikimedia
  • News

Bill Introduced to Take Over Reedy Creek

Legislators in Florida recently introduced a bill that would rename the Orlando-area tax district and place it under greater state control instead of eliminating it.

  • Reports and Resources

Charter School Bond Financing

Financings of charter school facilities through the issuance of municipal debt obligations (hereinafter, “bonds”) have become increasingly prevalent since the first charter school financings were completed in the late 1980s,…

  • Comments

Response to Proposed Definition of Political Subdivision (Reg-129067-15)

In response to the Internal Revenue Service’s (IRS’s) proposed definition for “Political Subdivision” (REG-129067-15), NABL sent comments and requested the opportunity to speak at a public hearing scheduled for June…