1545-BM29 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Owner-Provided Utilities for Low-Income Housing Credit (Temporary)

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.42-10 26 U.S.C. 7805 26 U.S.C. 42(n) No Final Action 12/00/2016 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 No None No No No 1545-BM28 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