Rev. Proc. 2018-26: Supplemental Remedial Action Rules for Tax Advantaged Bonds

This issue of the Hawkins Advisory describes remedial action provisions set forth in Rev. Proc. 2018-26.  These provisions are applicable to a change in use of tax credit bonds and direct pay bonds, as well as tax-exempt bonds that occurs on and after April 11, 2018, and may be applied to nonqualified use that occurs before April 11, 2018.

Attachment: [Hawkins Advisory]