# 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 2021-06-02 · Effective 2021-08-02 · 86 FR 29503
## Document
- **Document number:** 2021-11353
- **Category:** natural-gas-pipeline
- **Sub-agency:** Federal Energy Regulatory Commission
- **Federal Register citation:** 86 FR 29503
- **CFR reference:** 18 CFR 154
- **Publication date:** 2021-06-02
- **Effective date:** 2021-08-02
- **Energy docket:** Docket Nos. RM18-11-002 and RP18-415-002
## Abstract

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. In this final rule, the Commission finds that there are no more expected filings that will make use of these special procedures, which are uniquely tied to the Tax Cuts and Jobs Act, and that all existing proceedings under these procedures have closed. Therefore, the Commission removes the procedures from the Code of Federal Regulations as obsolete.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/06/02/2021-11353/interstate-and-intrastate-natural-gas-pipelines-rate-changes-relating-to-federal-income-tax-rate)
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