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TREAS/IRS RIN: 1545-BI22 Publication ID: Spring 2024 
Title: Reissuance Standards for Tax-Exempt Bonds 
Abstract:

The final regulations will provide standards that clarify when tax-exempt bonds are treated as reissued or retired for purposes of sections 103 and 141 through 150 of the Internal Revenue Code. Generally, the regulations will streamline, unify, and coordinate existing guidance and special rules for tax-exempt bonds, including qualified tender option bonds, set forth in Notice 88-130 and Notice 2008-41 with general Federal tax rules for significant modifications of debt instruments under section 1001 and section 1.1001-3.

 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 103, 141 to 150, and 7805    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/31/2018  83 FR 67701   
NPRM Comment Period End  03/01/2019 
Final Action  12/00/2024 
Additional Information: REG-141739-08 (Final) Drafter attorney: Zoran Stojanovic (202) 317-6980 Reviewer attorney: Jian H. Grant (202) 317-5112 Treasury attorney: Brett York (202) 622-1285 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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