FERC's Notice of Proposed Rulemaking proposes to speed up the construction of natural gas pipeline by expanding its Blanket Certificate Program. The NOPR seeks to increase the BCP Cost Limits, set annual cost adjustments based on the Handy-Whitman Index, and
Read FERC NOPR Would Streamline Gas PipelineRural Utility Cooperative Law Blog
NEPA Rules Streamlined for USDA Funding
June 27, 2026 /
David CookUSDA adopted final rules for implementing NEPA (National Environmental Policy Act) for USDA-funded projects. The revisions are intended to streamline USDA's NEPA regulations, even removing some previous USDA regulations. The new rules do not necessarily affect regulations imposed by other
Read NEPA Rules Streamlined for USDA FundingTelecom Act’s Effective Prohibition Clause Did Not Apply to City’s Denial of Cell Tower Application
May 26, 2026 /
David CookT-Mobile South, LLC filed an application in 2010 for a cell tower on 2.8 acres of vacant residential property in the City of Roswell. The City's zoning ordinance required permits for all new wireless facilities. The City denied the permit
Tags: Local Government Utilities, Local Governments, Telecommunication Regulation, Telecommunications, Zoning
Read Telecom Act’s Effective Prohibition Clause DidThis is an interesting case before the U.S. Supreme Court involving telephone companies' violations of CPNI rules. The question is whether the FCC's penalty process for CPNI violations is consistent with Article III and the Seventh Amendment. AT&T and Verizon were
Read U.S. Supreme Court to Address FCC’sA personal injury case arising from a workplace accident at Georgia Power’s Old National Substation centers on who was responsible for safety decisions on a multi-contractor project. Importantly, the question involves more than tort liability. The Project and Injury Plaintiff,
Tags: Contracts, Rural Utilities
Read Substation Injury: Can Contracts Shift TortNew E-Rate Program Bidding Portal
May 3, 2026 /
David CookThe FCC adopted rules to establish a new competitive bidding portal and document repository for the E-Rate program. With the stated goal of assisting with E-Rate compliance and reducing fraud, waste, and abuse in the program. Here's a summary from
Read New E-Rate Program Bidding PortalTreasury-IRS Issue Guidance Regarding Material Assistance by Prohibited Foreign Entities
April 26, 2026 /
David CookNotice 2026-15 provides guidance for determining whether electricity-producing qualified facilities, energy storage technologies, or eligible components are receiving material assistance from a prohibited foreign entity and would be ineligible for certain energy tax credits. Treasury and IRS intend to propose
Read Treasury-IRS Issue Guidance Regarding Material AssistanceMere knowledge of infringement and insufficient action to prevent it is not enough for an ISP to be contributorily liable for copyright infringement. An ISP challenged a decision of the Fourth Circuit affirming its contributory liability when others used its
Read ISP Not Liable for Contributory CopyrightRUS Amends Accounting Regs for Renewables
September 28, 2025 /
David CookRUS amended its regulations to address renewables, including solar, wind, and storage plants. New accounts were created for bundles and unbundled environmental credits. RUS provided guidance about gains and losses from disposition of those credits, as well as penalties. It
Read RUS Amends Accounting Regs for RenewablesU.S. Supreme Court Upholds USF Funding System
June 27, 2025 /
David CookIn a closely monitored case, the U.S. Supreme Court ruled that that Universal Service Fund does not violate the nondelegation doctrine. In F.C.C. et al. v. Consumers Research et al., the petitioners requested the Court to rule that the USF
Tags: Rural Service, USF
Read U.S. Supreme Court Upholds USF FundingRUS Made Further Revisions to Electric Regulations
June 21, 2025 /
David CookIn prior posts, I addressed revisions to regulations for electric borrowers. These regulations have been amended again to accomplish the following objectives: provide more flexibility for the RUS Electric Program borrowers to complete emergency repairs while maintaining the ability to
Tags: RUS, RUS Regulation
Read RUS Made Further Revisions to ElectricThe FCC has ruled that electric consumers consent to calls when they provide their phone number to electric utilities. For demand-response functions, the utilities' calls are closely related to their utility service. In its ever-increasing demand for power along with
Tags: TCPA
Read FCC Rules Electric Utility’s Demand ResponseTHIS POST HAS BEEN UPDATED. SEE THE MOST RECENT UPDATE BELOW. On December 26, 2024, the Fifth Circuit lifted its stay of the district court's injunction -- thus, re-instating the injunction against enforcement of the CTA's beneficial ownership reporting requirement.
Read Status of CTA Beneficial Ownership RulesGeorgia Senate Establishes Study Committee for Franchise Fees on Electric Utilities
April 17, 2025 /
David CookSenate Resolution 424 establishes the Senate Study Committee on Franchise Fees to examine and make recommendations regarding the imposition and distribution of franchise fees by electric utilities, particularly in unincorporated areas of Georgia. The resolution states: [M]unicipalities lease their rights
Read Georgia Senate Establishes Study Committee forTelecom Utility Sues Gas Utility for Damage to Fiber
April 10, 2025 /
David CookA telecom provider has sued a gas utility for allegedly damaging its fiber-optic cable. Zayo Group contends Atlanta Gas Light damaged the line while excavating with mechanized equipment. As a result, Zayo Group alleges it suffered disturbance to its rights
Read Telecom Utility Sues Gas Utility forIRS Form 1099-PATR Public Comments Requested
March 30, 2025 /
David CookThe IRS is seeking comment on Form 1099-PATR "Taxable Distributions Received from Cooperatives." Under IRC Sec. 6044, Subchapter T cooperatives must issue Form 1099-PATR if patronage payments to any person exceeds $10 in the aggregate. However, the rule does not
Read IRS Form 1099-PATR Public Comments RequestedConversion Action for Renewable Energy Credits
March 15, 2025 /
David CookOn an issue of first impression, the Court of Appeals of Georgia concluded that renewable energy credits are considered "specific intangible property" that is subject to a claim of conversion. Conversion is a claim that another person exercises ownership or
Read Conversion Action for Renewable Energy CreditsRural Telecom Groups Support USF at Supreme Court
March 15, 2025 /
David CookHigh-quality telecommunications is extremely important to rural communities. Rural telecom cooperatives are essential to providing those services, and USF is an important method of keeping those services affordable. So when a group challenged the constitutionality of the program, rural utility
Read Rural Telecom Groups Support USF atBill Would Exempt Broadband Grants
February 27, 2025 /
David CookIntroduced earlier this month, Senate Bill 341 would exempt certain broadband grants from federal income tax. If enacted, the bill would exempt the following grants from tax: We have previously written about the act that rendered grants subject to taxation,
Read Bill Would Exempt Broadband GrantsFalse Claims Act Applies to E-Rate Reimbursements
February 25, 2025 /
David CookThe U.S. Supreme Court ruled that the federal False Claims Act applies to claims made under the E-Rate program, even though the funds are received and handled by the Universal Service Administrative Company. This is an important ruling because the
Read False Claims Act Applies to E-RateUSDA Issues Guidance on CTA Beneficial Ownership Rules While Fifth Circuit Reinstates Injunction
December 28, 2024 /
David CookOn December 26, 2024, the Fifth Circuit lifted its stay of the district court's injunction -- thus, re-instating the injunction against enforcement of the CTA's beneficial ownership reporting requirement. Coincidentally, the order was issued on the same day that the
Read USDA Issues Guidance on CTA BeneficialRUS Further Amends Policy on Audits
November 10, 2024 /
David CookA prior post addressed RUS' amendment of its audit requirements. RUS publishes final rule on audit requirements – Cook & Associates (and comments requested here: RUS Seeks Comment on Audit Rules – Cook & Associates). The RUS again amended it regulations to conform
Tags: Audit, RUS Regulation
Read RUS Further Amends Policy on AuditsSale of Taxable Telephone Cooperative’s Subsidiary Generated Patronage-Sourced Income
April 9, 2024 /
David CookA recent IRS ruling addresses how one taxable telephone cooperative managed to avoid a devastating taxable gain on the sale of its interest in a subsidiary.
Tags: Broadband, Cooperative Taxation, IRS Private Letter Ruling, IRS Ruling, Telecom Coops, Telephone Cooperatives
Read Sale of Taxable Telephone Cooperative’s SubsidiaryCooperative Conversion to For-Profit Corporation
September 5, 2023 /
David CookIn a recent private letter ruling, the Service addressed a cooperative's reorganization into a for-profit corporation. The transaction qualified under Section 354(a) and Section 368(a)(1)(F). In the reorganization, the cooperative transferred its assets to an LLC taxed as a corporation
Read Cooperative Conversion to For-Profit Corporation