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Tax Exempt Bonds

Tax Exempt Bonds - Private Use Questionnaire - FY24

  • Under federal tax law applicable to tax-exempt bonds, only a small portion of facilities or equipment financed or refinanced with the proceeds of the bonds may be used, leased, managed, or operated by a non-qualified user. This questionnaire is intended to help with the collection and review of information to determine compliance with private business use limits.

Private Business Use Primer