# Enterprise Zone Facility Bonds
> **IRS** · Final regulations. · Published 1996-05-31 · Effective 1996-05-31 · 61 FR 27258
## Document
- **Document number:** 96-13718
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 27258
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-05-31
- **Effective date:** 1996-05-31
- **Treasury docket:** TD 8673
## Abstract

This document contains final regulations relating to enterprise zone facility bonds issued by State and local governments. These regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993. These regulations affect issuers of enterprise zone facility bonds.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/05/31/96-13718/enterprise-zone-facility-bonds)
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