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.