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TREAS/IRS RIN: 1545-BM29 Publication ID: Spring 2015 
Title: Owner-Provided Utilities for Low-Income Housing Credit (Temporary) 
Abstract:

These temporary 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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.42-10   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 42(n)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  06/00/2015 
Additional Information: REG-123867-14 (Temp) 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 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM28 
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