SECTION 1. PURPOSE

This notice solicits applications for allocations of the available amount of national bond volume limitation authority (volume cap) for tribal economic development bonds (Tribal Economic Development Bonds). The available amount includes amounts that were previously allocated and subsequently forfeited under Notice 2009–51, 2009–28 I.R.B. 128 (July 13, 2009), Announcement 2010–88, 2010–47 I.R.B. 753 (November 22, 2010), and Announcement 2011–71, 2011–46 I.R.B. 770 (November 14, 2011). This notice also provides related guidance on the following: (1) application requirements and forms for requests for volume cap allocations; and (2) the method that the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) will use to allocate the volume cap.