# Interstate and Intrastate Natural Gas Pipelines; Rate Changes Relating to Federal Income Tax Rate; American Forest & Paper Association
> **Federal Energy Regulatory Commission** · Final rule; order denying rehearing. · Published 2019-04-26 · 84 FR 17739
## Document
- **Document number:** 2019-08241
- **Category:** natural-gas-pipeline
- **Sub-agency:** Federal Energy Regulatory Commission
- **Federal Register citation:** 84 FR 17739
- **CFR reference:** 18 CFR 154
- **Publication date:** 2019-04-26
- **Energy docket:** Docket Nos. RM18-11-001, RP18-415-001
## Abstract

The Federal Energy Commission (Commission) denies rehearing and reaffirms its determinations in Order No. 849. Order No. 849 adopted 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 allowed interstate natural gas pipelines to voluntarily reduce their rates.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/04/26/2019-08241/interstate-and-intrastate-natural-gas-pipelines-rate-changes-relating-to-federal-income-tax-rate)
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