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The Bond Buyer: How public finance became a political flashpoint


With the Republicans in charge of both houses in 2017 another log got laid onto the public finance political fire. The pandemic added another. "The first was the 2017 Tax Cuts and Jobs Act which eliminated the ability of public finance entities to use tax-exempt bonds for advance refundings," said Tom Kozlik, head of municipal research at HilltopSecurities. "The second was the 2021 American Rescue Plan which allocated at least $650 billion to various public finance sectors."

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