Article: New York City officials seek relaxation of private loan limits in the federal tax law.

WASHINGTON -- New York City officials are seeking relief from the federal tax law's limits on private loans, which they say unfairly penalize the city and other large tax-exempt bond issuers.

The 1986 Tax Reform Act limits to $5 million or 5%, whichever is less, the amount of tax-exempt governmental bond proceeds that can be loaned to private parties. A bond issue exceeding these limits is a private-activity bond issue that will be taxable if it is not used to finance specified projects.

New York City officials asked the Treasury Department in a recent letter to support the elimination of the $5 million limit. Large issuers, whose tax-exempt governmental ...

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