Utility Allowance Information

HUD Utility Schedule Model

HUD Utility Model Instructions

HUD Utility Schedule Model

Enterprise Letter to IRS Regarding Proposed Update of Utility Allowance Regulations

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

Regulations

Final Regulations on Utility Allowance Submetering
March 3, 2019

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

Treasury Regulation 1.42-10
March 2, 1994

Proposed Regulation Update

National Multi Housing Council et al Urge Amendment of Utility Allowances Submetering Guidance
October 4, 2012

Texas Department of Housing and Community Affairs Urges Amendment of Utility Allowances Submetering Guidance
October 1, 2012

Notice of proposed rulemaking and notice of public hearing: Utility Allowances Submetering
August 6, 2012

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

Cameron Williams Urges Amendment of Utility Allowances Submetering Guidance

Public Comment Letters and Testimony

National Council of State Housing Agencies Urges Issuance of Utility Allowances Submetering Guidance
October 9, 2012

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

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

Resources on HUDUSER.org

Heating Degree Days Database on HUDUSER.org

Utility Allowances

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