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TREAS/IRS RIN: 1545-BM28 Publication ID: Fall 2014 
Title: ●Owner-Provided Utilities for Low-Income Housing Credit  
Abstract:

These proposed regulations clarify that the cost paid to a building owner for a utility provided by the building owner is considered to be paid directly by the tenant, and not by or through the owner of the building, if the utility is generated from renewable sources and if the payments are made under an arrangement that would otherwise satisfy the requirements to be an actual-consumption submetering arrangement.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.42-10   
Legal Authority: 26 USC 7805    26 USC 42 (n)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-123867-14 Drafting attorney: Robert B Chapman 202 317-4137 Reviewing attorney: Paul Handelman 202 317-4137 Treasury attorney: Michael Novey 202 622-1339 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM29 
Agency Contact:
Robert B. Chapman
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4137
Fax:202 317-6731
Email: robert.b.chapman@irscounsel.treas.gov