| Limits and Available Amounts For: | Related Guidance |
|---|---|
| New Clean Renewable Energy Bonds | Notice 2015-12 |
| Tribal Economic Development Bonds | Notice 2012-48 |
|
Qualified Zone Academy Bonds* |
Notice 2015-11 |
*Public Law No. 115-97 repealed the authority to issue Qualified Zone Academy Bonds (QZABs) after December 31, 2017. Issuers can no longer apply to the IRS for volume cap allocation to issue QZABs under Notice 2015-11.
Additional resources
- Section 146- CarryForward of Allocation of Volume Cap - private letter rulings
- Debt extinguishment and volume cap issues (2010)