{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s142/l/6/C","label":"net benefit of tax-exempt financing","definition":"The term “net benefit of tax-exempt financing” means the present value of the interest savings (determined by a calculation established by the Secretary) which result from the tax-exempt status of the bonds.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}