Form 8038-B is historical. The Tax Cuts and Jobs Act repealed the authority to issue tax-credit bonds and direct-pay bonds. The ability to issue bonds reported on Form 8038-B expired on January 1, 2011. Current Revision Form 8038-BPDF Instructions for Form 8038-B (Print VersionPDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8038-B Revisions Other Current Products Related Items About Form SS-4, Application for Employer Identification Number (EIN) Series 8038 Tax Exempt Bond Forms