# Section 42 Utility Allowance Regulations Update
> **IRS** · Final regulations. · Published 2008-07-29 · Effective 2008-07-29 · 73 FR 43863
## Document
- **Document number:** E8-17268
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 43863
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-07-29
- **Effective date:** 2008-07-29
- **Treasury docket:** TD 9420
## Abstract

This document contains final regulations that amend the utility allowances regulations concerning the low-income housing tax credit. The final regulations update the utility allowance regulations to provide new options for estimating tenant utility costs. The final regulations affect owners of low-income housing projects who claim the credit, the tenants in those low-income housing projects, and the State and local housing credit agencies that administer the credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/29/E8-17268/section-42-utility-allowance-regulations-update)
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