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TREAS/IRS RIN: 1545-BI91 Publication ID: Spring 2016 
Title: Utility Allowance--Submetering 
Abstract:

Amendment to the regulations under section 1.42-10 to clarify that utility costs paid by a tenant in a submetered rent-restricted unit are treated as directly paid by the tenant for purposes of section 42(g)(2)(B)(ii).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 42    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM and Notice of Public Hearing  08/07/2012  77 FR 46987   
NPRM Comment Period End  10/09/2012 
Outlines of Topics Due  10/09/2012 
Final Rule--TD 9755 Temporary Regulation  03/03/2016  81 FR 11104   
Final Rule--TD 9755 Temporary Regulation Effective  03/03/2016 
Additional Information: REG-123867-14 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 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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