Congress should reconsider the use of tax-exempt bonds to finance privately used facilities such as stadiums, and the Internal Revenue Service should establish a method for determining when bond issues fail to comply with tax requirements, according to a report released this week by the Government Accountability Office.

"As Congress considers whether tax-exempt governmental bonds should be used for professional sports stadiums that are generally privately used, it should also consider whether other facilities, including hotels and golf courses, that are privately used should continue to be financed with tax-exempt governmental bonds," the report concluded.

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