The signature change in the Tax Cuts and Jobs Act of 2017 is a reduction in the top corporate tax rate to 21 percent from 35 percent. APGA began the year with a letter to new Federal Energy Regulatory Commission (FERC) Chairman Kevin McIntyre asking FERC to take action to reduce interstate pipeline rates because of that lower tax rate for 2018. Unlike retail utilities regulated by states, pipelines are not lowering rates voluntarily.