# Reissuance of State or Local Bonds
> **IRS** · Final regulations. · Published 2024-12-30 · Effective 2024-12-30 · 89 FR 106315
## Document
- **Document number:** 2024-30267
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 106315
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-12-30
- **Effective date:** 2024-12-30
- **Treasury docket:** TD 10020
## Abstract

This document contains final regulations that address when tax-exempt bonds are treated as retired for certain Federal income tax purposes. The final regulations are necessary to unify and to clarify existing guidance on this subject. The final regulations affect State and local governments that issue tax-exempt bonds.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/12/30/2024-30267/reissuance-of-state-or-local-bonds)
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