Form 8038-TC is historical. The Tax Cuts and Jobs Act repealed the authority to issue tax-credit bonds and direct-pay bonds. The repeal applies to qualified forestry conservation bonds, new clean renewable energy bonds, qualified energy conservation bonds, qualified zone academy bonds, and qualified school construction bonds issued after December 31, 2017.
None at this time.
Other Items You May Find Useful
Notice 2009-15, Credit Rates on Tax Credit Bonds
Notice 2010-35, Direct Payment Subsidy Option for Certain Qualified Tax Credit Bonds and Build America Bonds
Comment on Form 8038-TC
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