Tax Exempt Bonds


Tax Exempt Bonds – Private Use Questionnaire – FY26

  • 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