# Public Utility Transmission Rate Changes To Address Accumulated Deferred Income Taxes
> **US Department of Energy** · Order on rehearing and clarification. · Published 2020-05-11 · Effective 2019-11-27 · 85 FR 27681
## Document
- **Document number:** 2020-08634
- **Category:** other
- **Sub-agency:** US Department of Energy
- **Federal Register citation:** 85 FR 27681
- **CFR reference:** 18 CFR 35
- **Publication date:** 2020-05-11
- **Effective date:** 2019-11-27
- **Energy docket:** Docket No. RM19-5-001
## Abstract

The Federal Energy Regulatory Commission (Commission) addresses requests for rehearing and clarification and reaffirms its determinations in Order No. 864. In Order No. 864, the Commission required public utilities with transmission formula rates to propose tariff revisions to implement certain excess and deficient accumulated deferred income taxes (ADIT)-related mechanisms in their transmission formula rates as a result of the Tax Cuts and Jobs Act of 2017 (Tax Cuts and Jobs Act). The Commission continued to require public utilities with transmission stated rates to address excess and deficient ADIT resulting from the Tax Cuts and Jobs Act in their next rate cases.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/05/11/2020-08634/public-utility-transmission-rate-changes-to-address-accumulated-deferred-income-taxes)
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