OATT Core Concepts

Local Furnishing Bonds

Definition

Tax-exempt bonds issued under Section 142(f) of the Internal Revenue Code to finance electric transmission or distribution facilities used for the local furnishing of energy. A Transmission Provider that has financed facilities with local furnishing bonds is not required to provide open-access transmission service over those specific facilities if doing so would jeopardize the bonds' tax-exempt status — a narrow statutory exception to the OATT's general non-discriminatory access requirements. Under Section 13.6 of the LGIP, a Transmission Provider may also decline interconnection service to a Generating Facility if doing so would materially and adversely affect compliance with the terms of existing tax-exempt local furnishing bonds.

📚

Topic Deck

OATT Core Concepts

🔗

Source

FERC Pro Forma OATT / LGIP

Ready to test yourself?

Practice this term with interactive flashcards

▶  Open Flashcard Trainer