# Public Approval of Tax-Exempt Private Activity Bonds
> **IRS** · Final regulation. · Published 2018-12-31 · Effective 2018-12-31 · 83 FR 67685
## Document
- **Document number:** 2018-28371
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 67685
- **CFR reference:** 26 CFR 1
- **Publication date:** 2018-12-31
- **Effective date:** 2018-12-31
- **Treasury docket:** TD 9845
## Abstract

This document contains final regulations on the public approval requirement applicable to tax-exempt private activity bonds issued by State and local governments. The final regulations update and replace existing regulations to address statutory changes, streamline the public approval process, and reduce administrative burdens. The final regulations affect State and local governments that issue tax-exempt private activity bonds.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/12/31/2018-28371/public-approval-of-tax-exempt-private-activity-bonds)
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