INGAA requests that the Commission grant rehearing or reconsider its conclusion that INGAA and other commenters failed to demonstrate that MLPs will not double recover income taxes if they continue to be provided with a tax allowance. INGAA further requests that the Commission clarify that, in future rate proceedings, an MLP pipeline will be permitted to propose and present evidence of (1) an income tax allowance that reflects the pipeline’s individual facts and circumstances and addresses double recovery concerns, and (2) adjustments to ROE, or other rate adjustments, that reflect the pipeline’s individual risk factors.