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TREAS/IRS RIN: 1545-BC61 Publication ID: Fall 2008 
Title: Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions 
Abstract: The regulations provide the use of proceeds to coordinate for permissible expenditure and make consistent provisions regarding determination of credit rate and maturity date. These proposed regulations provide for remedial action in case of change in use of bond proceeds. The regulations also implement the arbitrage and reporting requirements. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/26/2004  69 FR 15747   
NPRM Comment Period End  06/24/2004  69 FR 15747   
Public Hearing  07/21/2004    
Second NPRM  07/16/2007  72 FR 38802   
Withdrawal of First NPRM  07/16/2007  72 FR 38802   
Final Action  12/00/2008    
Additional Information: REG-121475-03 Drafting attorney: Zoran Stojanovic (202) 622-3721 Reviewing attorney: Timothy L. Jones (202) 622-3701 Treasury attorney: John Cross (202) 622-1322 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State 
Small Entities Affected: Governmental Jurisdictions  Federalism: No 
Included in the Regulatory Plan: No 
Public Comment URL: www.regulations.gov (See IRS REG-121475-03)  
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG44 
Agency Contact:
Zoran Stojanovic
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6980
Fax:855 574-9027
Email: zoran.stojanovic@irscounsel.treas.gov