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Municipal basics

State and local IOUs — purpose, credit flavors, and tax-angle vocabulary (not tax advice). Education only — not a recommendation to buy, sell, or hold anything.

What munis are

Municipal bonds are debt issued by states, cities, and related entities to fund public projects and operations. Still credit and rate risk.

GO vs revenue (lite)

  • General obligation — backed by taxing power concepts (details vary).
  • Revenue — tied to project/enterprise cash flows (tolls, utilities, etc.).

Tax vocabulary (not advice)

Interest may receive special tax treatment depending on bond and holder circumstances. That is a rules topic — not a reason to ignore credit risk. No tax advice here.

Literacy questions

  • Who pays if the project disappoints?
  • What is the security pledge?
  • How liquid is the secondary market?
Practice tip: Contrast with sovereign/corporate debt ideas from Module 2 and /mock/bonds/.

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