{"url_path":"/register/2026-06-03/2026-11102","section_key":"summary","section_title":"Guidance on Tax-Exempt Refunding Bonds; Hearing","topic":"register","document":{"doc_type":"Proposed Rule","doc_date":"2026-06-03","source_url":"https://www.federalregister.gov/documents/2026/06/03/2026-11102/guidance-on-tax-exempt-refunding-bonds-hearing","accession_number":null,"cik":null,"ticker":null,"issuer_name":null,"edgar_url":null,"primary_entity_key":null,"primary_entity_name":"Treasury Department"},"word_count":113,"has_tables":false,"body_markdown":"# Guidance on Tax-Exempt Refunding Bonds; Hearing\n\n**Type:** Proposed Rule\n**Published:** 2026-06-03\n**Citation:** 91 FR 33129\n**Agencies:** Treasury Department, Internal Revenue Service\n**Source:** https://www.federalregister.gov/documents/2026/06/03/2026-11102/guidance-on-tax-exempt-refunding-bonds-hearing\n\n## Abstract\nThis 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."}