{"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.","action":"Final and temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/03/03/2016-04606.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 11104","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on March 3, 2016.","disposition_notes":null,"docket_ids":["TD 9755"],"dockets":[],"document_number":"2016-04606","effective_on":"2016-03-03","end_page":11110,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/03/03/2016-04606.xml","html_url":"https://www.federalregister.gov/documents/2016/03/03/2016-04606/utility-allowances-submetering","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-04606?publication_date=2016-03-03","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-03-03/2016-04606/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":2283,"last_updated":"2026-04-09 08:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-03-03/pdf/2016-04606.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-04606.pdf?1456926334","publication_date":"2016-03-03","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/03/03/2016-04606.txt","regulation_id_number_info":{"1545-BI91":{"issue":"201510","html_url":"https://www.federalregister.gov/regulations/1545-BI91/utility-allowance-submetering","title":"Utility Allowance--Submetering","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201510&RIN=1545-BI91&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BI91"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM28/utility-allowances-submetering","title":"Utility Allowances Submetering"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0011","supporting_documents_count":0,"docket_id":"IRS-2016-0011","regulation_id_number":"1545-BM28","title":"Utility Allowances Submetering (REG-123867-14)","checked_regulationsdotgov_at":"2016-03-23T06:00:11Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":11104,"subtype":null,"title":"Utility Allowances Submetering","toc_doc":"Utility Allowances Submetering","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":81}