Data / Federal rules / 2026-11102
Guidance on Tax-Exempt Refunding Bonds; Hearing
The Internal Revenue Service published this proposed rule in the Federal Register on June 3, 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
- 2026-11102
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; notice of hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- June 3, 2026
- Dates
- The hearing on these proposed regulations has been scheduled for Thursday, July 30, 2026, at 10:00 a.m. Eastern Time (ET). The IRS must receive speakers' outlines of the topics to be discussed at the hearing by June 15, 2026. If no outlines are received by June 15, 2026, the hearing will be cancelled.
- Docket
- REG-117298-21
- Regulation ID (RIN)
- 1545-BQ20
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 2
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Everything from the Internal Revenue Service · Published in June 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.