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MORTGAGE REVENUE BONDS IN 1982
 
 
May 1983
 
 
Special Study

Prepared at the Request of
Subcommittee on Taxation and Debt Management
Committee on Finance United States Senate
 
 

This study was prepared by Martha Smith and Pearl Richardson of the Tax Analysis Division of the Congressional Budget Office, under the supervision of James M. Verdier. Questions regarding the analysis may be addressed to them.
 
 

The tax-exempt status of newly issued, single-family mortgage revenue bonds is scheduled to "sunset," or expire, on December 31, 1983. Despite federal restrictions on the use of housing bonds enacted in 1980 and the difficulties of a recessionary marketplace, housing bonds have continued to be a popular vehicle for state and local governments that aim to assist homebuyers and the housing industry. This report provides information about the issuance of mortgage revenue bonds in 1982, as background to the current debate on the sunset provision.

This document is available in its entirety in PDF.