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Insight

IRS Issues Direct Pay and Transferability Proposed Regulations

by Wolfram Pohl, Christopher Moore, John Narducci, Peter Connors, John Stanley and Eric Wall
16 minute read | July.20.2023

On June 14, 2023, the IRS and Treasury issued proposed regulations (the “Proposed Regulations”) under two novel provisions of the Inflation Reduction ...

Insight

Burned by BABs, Issuers Look for a Way Out

by Christine Reynolds and John Stanley
5 minute read | May.24.2023

Between April 2009 and December 31, 2010, state and local governments borrowed more than $181 billion through the issuance of 2,275 separate issues ...

Insight

Inflation Reduction Act Levels Renewable Energy Playing Field for Tax-Exempt Entities

by Charles C. Cardall, Brandon Dias, Richard J. Moore, Wolfram Pohl and John Stanley
August.26.2022

Historically, only taxpaying entities could take advantage of federal tax credits for renewable energy and other qualifying projects.

Insight

Phishing for Your Bonds

by John Stanley and Joseph C Santiesteban
July.18.2022

The Internal Revenue Service (“IRS”) has an active program of auditing tax-exempt bonds, and conducts those audits in a manner intended to ensure ...

Insight

Infrastructure Investment and Jobs Act

December.27.2021

In November, the bipartisan Infrastructure Investment and Jobs Act (the “Act”) was enacted into law. In addition to reauthorizing existing programs, ...

Insight

Bottled Booze in the Boarding Area – IRS Ruling Permits Use of Floating Equity in Airport Exempt Facility Private Activity Bond Financing

by Edwin Oswald, John Stanley, Larry Sobel and Charles C. Cardall
December.12.2018

In a recently released private letter ruling (Private Letter Ruling 201847001, or the “Ruling”), the IRS approved the use of a “floating equity” ...

Insight

Webinar: The Tax Cuts and Jobs Act: The Impact on the Municipal Bond Market

by Charles C. Cardall, Edwin Oswald, John Stanley and Patricia L. Eichar
January.10.2018

This webinar from Orrick and The Bond Buyer looks at the possible effects of recently-passed tax reform legislation on the municipal bond market.

Insight

Webinar: The Tax Cuts and Jobs Act: The Impact Today and Strategies for Tomorrow

by Charles C. Cardall, Patricia L. Eichar and John Stanley
November.16.2017

This webinar looks at significant changes which the Tax Cuts and Jobs Act would make to tax rules that apply to tax-exempt bonds and related matters.

Insight

Summary of State and Local Government Bond Provisions in the Tax Cuts and Jobs Act

by John Stanley, Richard Chirls, Charles C. Cardall and Larry Sobel
November.03.2017

On November 2, 2017, the Republican leadership of the United States House of Representatives introduced the Tax Cuts and Jobs Act.

Insight

Outline for Discussion of New Issue Price Rules

May.24.2017

New tax rules relating to establishing the issue price of publicly offered tax-exempt bonds become effective soon.

Insight

IRS Revenue Procedure 2017-13 Safe Harbor Requirements for Services Contracts

by Charles C. Cardall
March.23.2017

IRS Revenue Procedure 2017-13 (the "Revenue Procedure") sets forth, and significantly liberalizes, the requirements for determining whether a ...

Insight

Introduction to Tax For Public Finance – Tax Presentation

by John Stanley
February.28.2017

Topics covered: Introduction to Tax for Public Finance Tax-Exemption for State and Local Bonds Inefficiency in Tax-Exempt Subsidy ...