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TREAS/IRS

RIN: 1545-BG91

Publication ID: Fall 2017

Title: Public Approval Guidance for Tax-Exempt Bonds
Abstract: These regulations will provide guidance under section 147(f) relating to the public approval requirement applicable to private activity bonds. Since the current guidance relating to the public approval requirement was published in section 5f.103-2, several questions have arisen regarding the proper application of the public approval requirement for certain types of tax-exempt bond financings. These regulations will address these questions.
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 13771 Designation: Other
CFR Citation: 26 CFR 1
Legal Authority: 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	09/09/2008	73 FR 52220
NPRM; Correction	10/07/2008	73 FR 58514
NPRM Comment Period End	12/08/2008
Outline Due Date	12/29/2008
Public Hearing	01/26/2009
Second NPRM	09/28/2017	82 FR 45233
Second NPRM Comment Period End	12/27/2017
Final Rule	12/00/2018

Additional Information: REG-128841-07 Drafting attorney: Spence Hanemann (202) 317-6980 Reviewing attorney: Vicky Tsilas (202) 317-6980 Treasury attorney: John Cross (202) 622-1782 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
RIN Data Printed in the FR: No
Agency Contact: Spence W. Hanemann Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-4554 Fax:855 574-9023 Email: spence.w.hanemann@irscounsel.treas.gov