The Illinois Finance Authority is one of the largest issuers of private activity bonds in the nation.  Private activity bonds (PABs or federally tax-exempt conduit infrastructure bonds) enable the following types of charities and 501(c)(3) organizations to finance their capital infrastructure projects at generally lower interest rates and longer maturities – and to create long-term economic value for communities throughout Illinois:

  • hospitals and health systems;
  • schools – research universities, colleges, charter schools and others;
  • museums and cultural institutions; and
  • organizations that provide housing for seniors, students and working people

PABs also allow a small number of other qualified entities or facilities (small farmers and manufacturers, solid waste disposal, and logistics facilities of regional importance) to do the same.

On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act, H.R.1, which preserves PABs.

 

Representative Sam Graves' Letter to Speaker Ryan, Leader McConnell, and Chairmen Hatch and Brady

Hospital Sisters' Letter to Congressman Shimkus - Defense of PABs

Congressman Randy Hultgren's letter in support of Private Activity Bonds and Press Release

National Association of College and University Business Officers - Tax reform - Negative Impact - Education -12/5/2017

National Association of College and University Business Officers Website

American Hospital Association - Non-Profit Hospital Positive Economic Impact - October 2017

American Hospital Association - Support Hospitals' Access to Tax-exempt Bond Financing

American Hospital Association Website

NAHEFFA Economic Impact Highlights

NAHEFFA Economic Impact Report

News Release Economic Impact Report - October 2013

Bond Buyer Article

KBRA Research Report on the Cost of Tax Exemption

Breakdown of IFA PAB Projects for Calendar Years 2016 and 2017

Portfolio Substitution and The Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax

Click here for a list of completed projects.

For more information about the benefits of private activity bonds, please contact Mari Money at 312-651-1319 or send an email to pab@il-fa.com