Industrial development bonds (IDBs) are a relatively unpublicized and often misunderstood source of tax-advantaged financing for business that declined in usage during the recession. Now, however, as the economy strengthens and companies begin to consider new equipment and new projects to expand operations, IDBs are worth a closer look. But first, what exactly are IDBs? How do they work, and who should use them? In brief, they are tax-exempt bonds—up to $10 million per ...

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