Ohio Development Services Agency created a Volume Cap Program fact sheet for 2013 to help interested parties understand tax-exempt bonds, private activity bonds, and volume cap. This document is informative and concise, providing details relating to...

This document, prepared by the Joint Committee on Taxation, summarizes the provisions and discusses economic issues of allowing a deduction for certain State and local taxes, tax-exempt and tax-credit bond provisions, income tax, and the treatment...

Robert Labes with Squire Sanders shared the provisions relating to private activity bond volume cap he referenced during his presentation. The provisions can be found in the referenced sections of the Internal Revenue Code.

Chadwick Smith with Ohio Development Services Agency walks through the essential pieces of Ohio's Bond Volume Cap. Smith covers regulation, application, eligibility and allocation.

This guide from Orrick, Harrington & Sutcliffe LLP review bond finance tools supporting clean energy, including PABs, CREBS, and QECBs.

The State of Washington released its allocation of private activity bond volume cap for 2013.

The CDFA & CEG's New Clean Energy + Bond Finance Initiative, Excellence in Development Finance Awards, Reshored Manufacturing, Tax-Exempt Bonds to Drive Restoration Post-Sandy, P3 Financing Model, American Manufacturing Bond Finance Act legislation,...

Jason Rittenberg at CDFA shares original research reports on the 2011 National Volume Cap & State Small Business Credit Initiative.

Powerpoint by Elizabeth Bellis at Energy Programs Consortium discusses QECB data and trends.

Oklahoma State Bond Advisor released their 2011 annual report with detailed information about bond rating, performance, and projects.

This report from the Government Accountability Office covers the use of Gulf Opportunity Zone bonds through June 2008.

Issuance of private activity bonds (PABs) for industrial development, multi-family housing, solid waste disposal facilities, and other projects must fit under the volume cap limit set by the federal government. With significant variations among...

The total dollar amount of private activity bonds issued throughout the U.S. in 2011 decreased compared to 2010. In 2011, $12.8 billion of PABs were issued. This is a $1.8 billion, or 13%, decrease from the $14.6 billion issued in 2010. The $12.8...

This factsheet from the Arizona Commerce Authority provides information on the use of private activity bonds in the state.

This presentation by the Vermont Private Activity Bond Advisory Committee reviews the use of private activity bonds and the state's volume cap allocation.

The State of Alaska Administrative Code for the Alaska Industrial Development and Export Authority provides detailed information on the process and fees required for conduit revenue bond issuance through the authority.

This overview from the Washington Dept. of Commerce describes the state's bond cap allocation program, which helps to identify projects eligible for categories of private activity bonds subject to volume cap.

This guidance from the IRS covers the voluntary closing agreement program as it relates to issuers of Qualified Student Loan Bonds.

The Pennsylvania Dept. of Community & Economic Development published this bulletin revealing the state's 2012 tax-exempt bond allocation for small issues, agriculture, exempt facilities, education, and housing.

The Pennsylvania Dept. of Community & Economic Development produced this year-end report covering private activity bonds subject to volume cap in the state. Issuance and carryforward are reported for industrial development, exempt facilities,...

This fact sheet gives an overview of the state of Ohio's private activity bond volume cap program, which is administered by the Ohio Department of Development.

This report from the California Debt Limit Allocation Committee (CDLAC) summarizes Private Activity Bond and Qualified Energy Conservation Bond in the state during 2011.

This unique publication from CDFA provides the definitive argument for tax-exempt bond finance, which is a critical tool for American economic development and job creation. Using both qualitative and quantitative analysis, Built by Bonds...

This advisory from Hawkins Delafield & Wood LLP discusses IRS Notice 2011-63, which provided guidance on how to determine when bonds are considered "issued" for purposes of volume cap limitations.

CDFA’s National Volume Cap Map features volume cap data, which is updated through 2010 and made available through an interactive map that allows users to view data on a state-by-state basis. A search function allows for comparison of multiple states...

National private-activity bond issuance increase by approximately 16% in 2010, according to the CDFA 2010 National Volume Cap Report. States reported carrying $41.6 billion of volume cap from previous years (2007, 2008, and 2009) into 2010. This...

This column covering all things related to development finance research was written by CDFA Research & Resources Coordinator Jason Rittenberg for Issue 2 of Development Finance Perspectives. Read the article for information about past, present, and...

This Advisory from Hawkins, Delafield & Wood LLP addresses the revised version of IRS Form 8038, which covers tax exempt private activity bond issues. The Advisory provides guidance on seven major changes to the form.

This presentation by Bob Lind discusses CDFA's efforts to improve tax-exempt bond legislation and reviews the Council's legislative history.

This one-page report from the State of Utah details the allocation and issuance of Recovery Zone economic Development and Facility Bonds. Between the two programs, nearly $178M worth of bonds were issued for 19 projects.

This memo from Sean L. Spear of CDLAC summarizes California's bond activity in 2010. Qualified residential rental projects, single family housing, industrial development, and exempt facilities bonds are all covered, as well as ARRA-related Recovery...

The Development Bond Finance Reference Guide provides practitioners with a solid foundation for understanding the use of tax-exempt bonds, with an emphasis on small issue industrial development bonds and 501(C)(3) bonds. With numerous examples of...

Each year, CDFA compiles the individual and aggregated volume cap figures for all 50 states and Washington, D.C. and makes these numbers available to the industry through the National Volume Cap Resource Center. Please complete this survey if you...

The amount used under to calculate the state ceiling for the volume cap for private activity bonds in 2011, as announced in this IRS Revenue Procedure release, is the greater of $95 multiplied by the state population or $277.820 million. In 2010,...

Stephan Whitaker with the Federal Reserve Bank of Cleveland analyzes the manner in which states make allocations of their private activity bond volume caps in this draft report, including what categories receive top priority and the manner in which...

Overall, 2009 saw a decrease in the total dollar amount of private-activity bonds issued. In 2009, $11.92 billion of PABs were issued, a $1.74 billion decrease over issuance in 2008. This represents a 12.7% decrease from 2008. Issuances of IDBs...

This report by the Colorado Department of Local Affairs summarizes the state's use of private activity bond volume cap in 2009.

This document from the Missouri Department of Economic Development gives an overview of private activity bond financing and how the process works in Missouri.

This is the required application to be filed with the Kansas Department of Commerce when requesting a private activity bond volume cap allocation.

This file summarizes the fee schedule for applying and issuing private activity bonds through Kansas' volume cap program.

This document is the application for volume cap allocation for manufacturers and exempt facilities in the State of Indiana. It emphasizes the number of jobs created and wages of the created jobs.

This packet describes the private activity bond and IDB process in Utah. The state emphasizes that IDB allocation approval will be based on the creation of new jobs and the creation/retention of higher wage jobs.

This website from Utah Housing & Community Development provides all of the required resources for utilizing the state's private activity bond volume cap. It includes resources to understand the process, the different applications for each category...

This site contains the documents required to apply for and utilize a private activity bond volume cap allocation in the State of Texas.

Issuing authorities of private activity bonds should use Form 8328 to elect to carry forward its unused volume cap for one or more carryforward purposes.

This document is required when applying for volume cap allocation from the Iowa Finance Authority.

This document contains the process for applying for volume cap in the state of New Mexico. It describes the information required and fees to apply for volume cap.

The Georgia Department of Community Affairs is responsible for administering the state's volume cap program. This website contains a variety of information and resources. It includes sample legal opinions, financial commitment letters and other...

This executive order signed by Delaware Governor Jack Markell establishes the allocations and sub-allocations that state agencies and local municipalities receive of 2010 volume cap. It also reallocates volume cap from 2009.

This publication by the Internal Revenue Service covers the federal tax rules and filing requirements applicable to qualified private activity bonds