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TREAS/IRS RIN: 1545-BQ20 Publication ID: Spring 2025 
Title: Refunding Bonds 
Abstract:

These proposed 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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.148-1    26 CFR 1.148-3    26 CFR 1.148-5    26 CFR 1.148-6    26 CFR 1.150-1   
Legal Authority: 26 U.S.C. 148(i)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/00/2026 
Additional Information: REG-117298-21 (NPRM) Drafter attorney: Brian Choi (202) 317- 6980 Reviewer attorney: Zoran Stojanovic (202) 317-6980 Treasury attorney: David Bergman (202) 705-2463 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Brian Choi
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: brian.m.choi@irscounsel.treas.gov