Home / Agencies / Treasury / 2026-11102
Proposed Rule

Guidance on Tax-Exempt Refunding Bonds; Hearing

Agency
Treasury
Document Number
2026-11102
Published
June 3, 2026
Effective Date
-

Abstract

This document contains proposed regulations that would update certain arbitrage rules and definitions applicable to tax-exempt and other tax-advantaged bonds by clarifying the time and manner for requesting refunds of overpayment of rebate to the United States, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the IRS address for filing defeasance notices. These proposed regulations would also revise the provision addressing certain perpetual State guarantee funds, the definition of tax-exempt bond, and the definition of refunding issue. The proposed regulations would affect issuers of tax-advantaged bonds.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2026-11102 Federal Register document?
Document 2026-11102 is a Proposed Rule published by the Department of the Treasury in the Federal Register on June 3, 2026. This document contains proposed regulations that would update certain arbitrage rules and definitions applicable to tax-exempt and other tax-advantaged bonds by clarifying the time and manner for requesting refunds of overpayment of rebate to the United States, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the IRS address for filing defeasance notices. These proposed regulations would also revise the provision addressing certain perpetual State guarantee funds, the definition of tax-exempt bond, and the definition of refunding issue. The proposed regulations would affect issuers of tax-advantaged bonds. View the original at https://www.federalregister.gov/documents/2026/06/03/2026-11102/guidance-on-tax-exempt-refunding-bonds-hearing.
Is document 2026-11102 an economically significant rule?
No. Document 2026-11102 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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