Information for the Tax Exempt Bond Community
Effect of Sequestration on Certain State & Local Government Filers of Form 8038-CP
Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, certain automatic reductions will take place as of March 1, 2013. These required reductions include a reduction to refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds.
Published Volume Cap Limit for Tribal Economic Development Bonds
IRS announces the Published Volume Cap Limit for applications for allocations of national bond volume limitation authority to issuers of tribal economic development bonds for the period beginning April 1, 2013.
New Voluntary Closing Agreement Program Request Form
The Internal Revenue Service released the new Form 14429, Tax Exempt Bonds Voluntary Closing Agreement Program Request, which must be submitted with a Tax Exempt Bonds Voluntary Closing Agreement Program submission request.
IRS Report on Avoiding Troubled Tax-Advantaged Bonds
This report produced by the TEB Compliance Practice Research Team seeks to provide aid to issuers of tax-advantaged municipal bonds. It identifies some considerations for issuers of such bonds and is TEB’s initial step toward producing public resource products that assist issuers in avoiding troubled transactions.
Extended Relief Granted for Certain Tax-Exempt Bond Issuers Affected by Hurricane Sandy
In the aftermath of Hurricane Sandy, the Internal Revenue Service announced that certain government entity issuers of tax-exempt bonds affected by Hurricane Sandy may qualify for extended time to file certain returns related to tax exempt bonds, qualified tax credit bonds, and specified tax credit bonds.
Sale of Assets Financed with Tax-Exempt Bonds by State and Local Governments and 501(c)(3) Organizations
Often, in their need to raise funds, state and local governments and 501(c)(3) organizations may sell property financed with tax-exempt bonds. These sales could cause the bond issue to become taxable. This article provides basic information concerning remedial actions needed, if necessary, to preserve the tax-exempt status of the bond issue.
Reallocation Process Announced for Tribal Economic Development Bonds
The IRS has announced a process for reallocation of available amounts of volume cap for Tribal Economic Development Bonds.
TEGE ACT 11th Report
The eleventh report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT).
TEB Post-Issuance Compliance
Provides basic post-issuance information for issuers of tax-advantaged bonds.
TEB Voluntary Compliance
Provides information about post-issuance and voluntary compliance.
TEB Financial Restructuring Compliance
Provides information for issuers or conduit borrowers with defaulted or distressed obligations.
Past articles and information on Tax Exempt Bonds topics.
If you need to contact Tax Exempt Bonds this page will provide you with contact information.
TEB Published Guidance
Information and guidance for the Tax Exempt Bond Community.
ARRA and HIRE Act Bond Guidance
Guidance on bond provisions of the ARRA and HIRE Act.
Frequently Asked Questions about Tax Exempt Bond topics.
IRS Launches Compliance Check Questionnaire on Qualified School Construction Bond Issues
Project to evaluate the compliance policies, procedures, and practices of issuers of QSCBs.