constitutional home rule city

(3) Special rule for States with constitutional home rule cities For purposes of this section— (A) In general The volume cap for any constitutional home rule city for any calendar year shall be determined under paragraph (1) of subsection (c) by substituting “100 percent” for “50 percent”. (B) Coordination with other allocations In the case of any State which contains 1 or more constitutional home rule cities, for purposes of applying subsections (b) and (c) with respect to issuing authorities in such State other than constitutional home rule cities, the State ceiling for any calendar year shall be reduced by the aggregate volume caps determined for such year for all constitutional home rule cities in such State. (C) Constitutional home rule city For purposes of this section, the term “constitutional home rule city” means, with respect to any calendar year, any political subdivision of a State which, under a State constitution which was adopted in 1970 and effective on July 1, 1971 , had home rule powers on the 1st day of the calendar year.


26 USC § 146(d)(3)

Scoping language

For purposes of this section
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