# Guidance on Tax-Exempt Refunding Bonds (REG-117298-21)

> **IRS** · Rulemaking · Modified 2026-05-12T12:09:50Z

## Docket
- **Docket ID:** IRS-2026-0331
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-05-12T12:09:50Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2026-0331)
- [Public comments](https://www.regulations.gov/docket/IRS-2026-0331/comments)

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