# Utility Allowances Submetering
> **IRS** · Final and temporary regulations. · Published 2016-03-03 · Effective 2016-03-03 · 81 FR 11104
## Document
- **Document number:** 2016-04606
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 11104
- **CFR reference:** 26 CFR 1
- **Publication date:** 2016-03-03
- **Effective date:** 2016-03-03
- **Treasury docket:** TD 9755
## Abstract

This document contains final and temporary regulations that amend the utility allowance regulations concerning the low-income housing credit. The final regulations clarify the circumstances in which utility costs paid by a tenant based on actual consumption in a submetered rent-restricted unit are treated as paid by the tenant directly to the utility company. The temporary regulations extend the principles of these submetering rules to situations in which a building owner sells to tenants energy that is produced from a renewable source and that is not delivered by a local utility company. The final and temporary regulations affect owners of low-income housing projects that claim the credit, the tenants in those low-income housing projects, and State and local housing credit agencies. The text of these temporary regulations also serves as the text of the proposed regulations (REG- 123867-14) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/03/03/2016-04606/utility-allowances-submetering)
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