Reference Materials

 

Reference Materials for tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds.

Publications

Tax Exempt Bonds Publications
These publications provide a general overview of federal tax law rules that apply to different types of tax advantaged bonds.

Tax Exempt Bonds Toolkit
Compliance resources for issuers.

Volume Cap Limits

Current Volume Cap Limits
Limits and available amounts

Published Volume Cap Limit
Tribal Economic Development Bonds

Issue Snapshots

Tax Exempt Bond Issue Snapshots
Issue Snapshots are employee job aids that provide analysis and resources for a given technical tax issue. Visit snapshots for the latest postings.

Private Letter Rulings

Private Letter Ruling: Basic Concepts
Overview description of private letter rulings, including important distinctions between private letter rulings and closing agreements related to tax-advantaged bonds. Revenue Procedure 2021-1 provides formal guidance on the process for requesting private letter rulings.