1545-BM28 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Utility Allowances Submetering

These 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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1.42-10 26 U.S.C. 7805 26 U.S.C. 42(n) No NPRM by Cross-Reference to Temporary Regulation 03/03/2016 81 FR 11160 NPRM by Cross-Reference to Temporary Regulation Comment Period End 05/02/2016 Removal of Temporary Action 06/00/2018 REG-123867-14 Drafter attorney: James W. Rider (202) 317-4137 Reviewer attorney: David A. Selig (202) 317-5105 Treasury attorney: Michael Novey (202) 622-1339 CC: PSI No No None No No No No 1545-BM29 Related to 1545-BI91 Related to James Rider W. Attorney-Advisor (Tax) 1545 Internal Revenue Service IRS 202 317-4137 855 591-7867 james.w.rider@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5107, Washington DC 20224