**Report of Independent Registered Public AccountingFirm**

 

To the Board of Directors and Shareholders of T. Rowe PriceTax-Free Income Fund, Inc.

 

In planning and performing ouraudit of the financial statements of T. Rowe Price Tax-Free Income Fund, Inc. (the “Fund”) as of and for the year endedFebruary 29, 2024, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), weconsidered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basisfor designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply withthe requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internalcontrol over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Fund’s internal controlover financial reporting.

 

The management of the Fund is responsible for establishing andmaintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments bymanagement are required to assess the expected benefits and related costs of controls. A company’s internal control overfinancial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting andthe preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’sinternal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of recordsthat, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) providereasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance withgenerally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance withauthorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timelydetection of unauthorized acquisition, use or disposition of a company’s assets that could have a material effect on thefinancial statements.

 

Because of its inherent limitations, internal control over financialreporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subjectto the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policiesor procedures may deteriorate.

 

A deficiency in internal controlover financial reporting exists when the design or operation of a control does not allow management or employees, in the normalcourse of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency,or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility thata material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timelybasis.

 

PricewaterhouseCoopersLLP, 100 East Pratt Street, Suite 2600, Baltimore, MD 21202-1096

T:(410) 783 7600, www.pwc.com/us

 

 

 

 

Our consideration of the Fund’s internal control overfinancial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficienciesin internal control over financial reporting that might be material weaknesses under standards established by the PCAOB. However,we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls oversafeguarding securities, that we consider to be material weaknesses as defined above as of February 29, 2024.

 

This report is intended solely for the information anduse of the Board of Directors of T. Rowe Price Tax-Free Income Fund, Inc. and the Securities and Exchange Commission and is notintended to be and should not be used by anyone other than these specified parties.

 

/s/ PricewaterhouseCoopers LLP

 

Baltimore, Maryland 

April 18, 2024

 

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