Utility Allowances :

Regulations

Final Regulations

T.D. 9420 Section 42 Utility Allowance Regulations Update (July 29, 2008)

Proposed Regulation Update

Notice of proposed rulemaking and notice of public hearing: Section 42 Utility Allowance Regulations Update
(June 19, 2007)

Previous Regulations

Treasury Regulation 1.42-10: Utility allowances. (March 2, 1994)

 

Public Comment Letters and Testimony

Transcript of Hearing on Proposed Section 42 Utility Allowance Regulations
(October 9, 2007)

National Housing Law Project Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 18, 2007)

Utah Housing Corporation Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 17, 2007)

National Association of Home Builders Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 17, 2007)

National Affordable Housing Management Association Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 17, 2007)

Enterprise Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 17, 2007)

NCSHA Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 17, 2007)

NMHC Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 13, 2007)

Arizona Department of Housing Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 7, 2007)

Nationwide Housing Preservation Companies Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(September 6, 2007)

Washington State Housing Finance Commission Letter to IRS Regarding Proposed Update of Utility Allowance Regulations
(August 27, 2007)

Industry Letter Urging IRS to Consider Changing Regulations Governing Utility Allowances
(April 12, 2005)

Industry Letter Urging IRS to consider changing its regulations governing rent adjustments at low-income housing tax credit (LIHTC) properties where residents pay all or a portion of their utilities
(December 12, 2003)

HUD Utility Schedule Model

Resources on HUDUSER.org

HUD Utility Schedule Model

Heating Degree Days Database on HUDUSER.org

Resources on novoco.com

(Last updated on novoco.com June 20, 2007 - Users should always check HUD's web site to ensure they use the most current model.)

HUD Utility Model Instructions

HUD Utility Schedule Model