1545-BQ20 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Refunding Bonds

These regulations will clarify rules under section 148 and definitions under section 150 regarding refunding bonds. For example, it is expected these regulations will clarify the valuation of certain investments allocated to refunding issues and provide guidance on when issues of student loan bonds and mortgage revenue bonds will be treated as refunding issues.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Not Yet Determined 26 U.S.C. 7805 No NPRM 12/00/2023 REG-117298-21 (NPRM) Drafter attorney: Mike Torruella Costa (202) 317-3010 Reviewer attorney: Johanna L. Som de Cerff (202) 317-4567 Treasury attorney: N/A CC:FIP No Local State Tribal No No No Michael Torruella Costa Attorney 1545 Internal Revenue Service IRS 202 317-3010 855 574-9027 michael.j.torruellacosta@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224