Kevin Roche

Kevin Roche

Orrick, Herrington & Sutcliffe LLP

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To Infinity and Beyond! A New Tax-Exempt Bond to Finance Spaceports

The One Big Beautiful Bill Act, signed into law on July 4, authorizes tax-exempt bond financing for spaceports, treating them similarly to bonds issued by public authorities for airport improvements. This new category of...more

8/7/2025  /  Bond Issuers , Debt Financing , Infrastructure Financing , Municipal Securities Issuers , New Legislation , One Big Beautiful Bill Act , Outer Space , Public Private Partnerships (P3s) , State and Local Government , Tax Exemptions
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