Data / Federal rules / 2026-04798
Guidance on Tax-Exempt Refunding Bonds
The Internal Revenue Service published this proposed rule in the Federal Register on March 12, 2026. Comments closed on March 11, 2026.
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What the agency says
This document contains proposed regulations that would update certain arbitrage rules and definitions applicable to tax-exempt and other tax-advantaged bonds by clarifying the time and manner for requesting refunds of overpayment of rebate to the United States, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the IRS address for filing defeasance notices. These proposed regulations would also revise the provision addressing certain perpetual State guarantee funds, the definition of tax-exempt bond, and the definition of refunding issue. The proposed regulations would affect issuers of tax-advantaged bonds.
Key facts
- Document number
- 2026-04798
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 12, 2026
- Comments due
- March 11, 2026
- Dates
- Electronic or written comments and requests for a public hearing must be received by May 11, 2026.
- Docket
- REG-117298-21
- Regulation ID (RIN)
- 1545-BQ20
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 6
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in March 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.