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.