Construction Blog

The Tax Cut and Jobs Act of 2017 has placed a tax on the utility infrastructure that you either install and contribute to investor owned utilities that serve your developments (known as contributions in aid of construction or CIAC) or the cash you pay to the investor owned utility to install that infrastructure (known as advances). Some utilities, in Missouri, are asking the developer to reimburse the utility for the tax, at the time the contribution of facilities or cash is made.