The New York Metropolitan Transportation Authority Board recently granted approval for the to refund its outstanding Build America Bonds, potentially redeeming as much as $3.73 billion of taxable paper. This decision comes amidst financial struggles for the authority and uncertainties surrounding its congestion pricing plan.

Financial Implications

The refunding of the MTA’s taxable Build America Bonds, which were originally issued in 2009 and 2010, could result in significant cost savings for the agency, especially if priced in current market conditions. With interest rates potentially being cut by the Federal Reserve later this year, the MTA stands to benefit from better savings on its debt.

Market Conditions

Currently, triple-A tax-exempt municipal bonds are yielding around 3.30%, double-A tax-exempts at 3.45%, and single-A rated paper at 3.60%. In , the MTA priced a 2040 maturity Build America Bond at a taxable yield of 6.814% in 2010. This indicates the potential for substantial savings through a refunding of the bonds.

The MTA’s congestion pricing plan, which is expected to support up to $15 billion in new bonds, is facing seven lawsuits that could delay its implementation. Despite these challenges, the authority is moving forward with the plan to refund its Build America Bonds, citing the potential of such a decision.

The MTA is just one of many issuers considering refunding their outstanding Build America Bonds this year. According to J.P. Morgan analysis, there has been a significant increase in extraordinary redemption provision (ERP) activity related to Build America Bonds, with multiple issuers exploring the possibility of early redemption.

Precedent

The Regents of the University of California were one of the first issuers to refund their Build America Bonds, despite facing legal threats from investors who questioned the legality of the refunding. However, with favorable guidance from recent court cases, more issuers are moving forward with their refunding plans.

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The MTA’s decision to potentially refund up to $3.73 billion in Build America Bonds reflects a broader trend among issuers to take advantage of favorable market conditions and legal precedents to reduce their debt burden. Despite the challenges posed by legal disputes and financial uncertainties, the authority remains committed to exploring all options to improve its financial outlook.

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