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Under current federal tax law, specific projects eligible for tax-exempt financing include manufacturing facilities; airports, docks and wharves; mass commuting facilities; certain facilities for furnishing water, sewage and solid waste disposal; qualified residential projects; local district heating and cooling facilities; facilities furnishing electricity or gas on a local basis; high-speed inter-city rail facilities; and certain hazardous waste disposal facilities. The use of tax-exempt bonds for manufacturing continues to be subject to restrictions as to the size of the financing, what may be purchased with the bond proceeds and the amount of issuance costs that may be paid from bond proceeds.

Under Kansas law, taxable bonds may be issued for agricultural, commercial, hospital, industrial, natural resources, recreational development and manufacturing.

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Susan NeuPoth Cadoret Director, Business & Community Development Email (785) 296-5298 LinkedIn

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