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Your Role in Protecting Tax-Exempt Bonds During Legislative Changes

President Trump has indicated that one of his key economic priorities is to extend the expiring provisions of the Tax Cuts and Jobs Act (TCJA). However, Congress still needs to resolve disagreements on the cost and funding of...more

Tax-Exempt Bonds: Telephonic Public Hearings Now Permanent

For public hearings held on or after March 18, 2022, new Revenue Procedure 2022-20, released by the Internal Revenue Service, allows issuers and approving governmental units to conduct telephonic public hearings for...more

Further IRS Extensions and Waivers to Affordable Rental Housing Projects as COVID-19 Persists

Summary - The IRS has extended certain deadlines relating to affordable housing projects with Low Income Housing Tax Credits (LIHTC) under Section 42 of the Internal Revenue Code of 1986, as amended (the Code) or financed...more

IRS Clarifies Eligibility of Buildings Financed with Bonds Issued Pre-2021 for 4% LIHTC Minimum Rate

Summary - The IRS released Revenue Ruling 2021-20 and Revenue Procedure 2021-43 to address uncertainty about whether the minimum 4% applicable percentage (4% minimum rate) under the federal income tax code applies to...more

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