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TREAS/IRS | RIN: 1545-BM29 | Publication ID: Fall 2016 |
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. |
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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 |
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Timetable:
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Additional Information: REG-123867-14 (Temp) Drafting attorney: James W. Rider (202) 317-4137 Reviewing attorney: David A. Selig (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: James W. Rider Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5107, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: james.w.rider@irscounsel.treas.gov |