# Interstate and Intrastate Natural Gas Pipelines; Rate Changes Relating to Federal Income Tax Rate; American Forest & Paper Association
> **Federal Energy Regulatory Commission** · Final rule. · Published 2018-07-30 · Effective 2018-09-13 · 83 FR 36672
## Document
- **Document number:** 2018-15786
- **Category:** natural-gas-pipeline
- **Sub-agency:** Federal Energy Regulatory Commission
- **Federal Register citation:** 83 FR 36672
- **CFR reference:** 18 CFR 154
- **Publication date:** 2018-07-30
- **Effective date:** 2018-09-13
- **Energy docket:** Docket Nos. RM18-11-000, RP18-415-000
## Abstract

The Commission is adopting procedures for determining which jurisdictional natural gas pipelines may be collecting unjust and unreasonable rates in light of the income tax reductions provided by the Tax Cuts and Jobs Act and the Commission's revised policy and precedent concerning tax allowances to address the double recovery issue identified by United Airlines, Inc. v. FERC. These procedures also allow interstate natural gas pipelines to voluntarily reduce their rates.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/07/30/2018-15786/interstate-and-intrastate-natural-gas-pipelines-rate-changes-relating-to-federal-income-tax-rate)
---
*AI Analytics · CC0 1.0*