Kathryn Garner focuses her practice on federal tax law related to public finance and tax-exempt bond financings. She advises cities, counties, school districts, higher education authorities, state agencies, port authorities, transit authorities and water utility districts.

Kathryn regularly consults with governmental issuers on arbitrage and rebate compliance and responds to inquiries from governmental issuers, borrowers and investment bankers regarding tax issues. She has represented numerous issuers and borrowers in connection with IRS audits of tax-exempt bonds. Kathryn also advises non-profit organizations regarding the process for achieving tax-exempt status under the Internal Revenue Code and Texas sales and franchise taxes as well as providing ongoing compliance with federal tax laws and regulations.

Kathryn is a member of the National Association of Bond Lawyers, the Houston Bar Foundation and is the current president of the Texas Chapter of Women in Public Finance.

    • Provided tax analysis and opinions for hundreds of Texas independent school districts in connection with the issuance of tax-supported bonds for the construction of new facilities and the refinancing of prior issuances for new school facilities, including Austin ISD, Clear Creek ISD, Galena Park ISD, Hidalgo ISD, Houston ISD, Katy ISD and numerous other Texas school districts.
    • Represented higher education financing authorities in issuances of revenue bonds to benefit Texas universities, junior colleges and charter schools.
    • Assisted in structuring of the state of Texas annual issuance of tax and revenue anticipation notes for several years.
    • Serves as Special Tax Counsel for bond counsel firms that do not have tax counsel.

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