IPU Resource Page on Tax Reform

This IPU resource page is under development – check back frequently. A citation to IPU-MSU is appreciated. If you find this information useful, please consider a gift in support of IPU’s research mission.

Page last updated 2-28-18

Alabama
Alaska
Arizona

Commissioners Call for Federal Income Tax Reform Rate Reduction (12-21-17)

Re: Federal Income Tax Reform Rate Adjustment AU -00000A-17-0379 (12-21-17)

Utility Tax Reform Workshop Recap (2-2-18)

Arkansas

Tax-cut effect on Arkansans’ utility bills still hazy (1-31-18)

DOCKET N0. 18-006-U ORDER NO. l

California

APPLICATION OF PACIFICORP (U 901 E) FOR APPROVAL OF A TAX REFORM MEMORANDUM ACCOUNT AND REQUEST FOR EXPEDITED CONSIDERATION (1-1-18)

Colorado

COLORADO ENERGY CONSUMERS’ MOTION FOR ORDER FOR DEFERRED ACCOUNTING TREATMENT OF BENEFITS ASSOCIATED WITH THE 2018 TAX RECONCILIATION ACT AND REQUEST FOR SHORTENED RESPONSE TIME (1-8-18)

Connecticut

18-01-15 – PURA Review of Rate Adjustments Related to the Federal Tax Cuts and Jobs Act (1-3-18)

Delaware

Petition to reduce the rates of regulated utilities (12-27-17)

PETITION OF THE DELAWARE PUBLIC SERVICE COMMISSION STAFF REQUESTING THE COMMISSION TO OPEN A LIMITED REGULATORY REVIEW FOR EACH RATE REGULATED UTILITY SUBJECT TO THE TAX CUTS AND JOBS ACT OF 2017 (“TCJA”) PSC DOCKET 17-1239 (12-29-17)

IN THE MATTER OF THE PETITION OF DELAWARE DIVISION OF THE PUBLIC ADVOCATE TO REDUCE THE RATES OF REGULATED UTILITIES AS A RESULT OF THE TAX CUTS AND JOBS ACT OF 2017’S REDUCTION IN CORPORATE INCOME TAXES AND OTHER TAX CHANGES

Florida

Florida Power & Light to use tax savings to pay for Irma damage

Georgia

Commission Approves $43.6 million in Refunds for Georgia Power Customers; Orders Company to Show Impact of Tax Cuts on Rates

Hawaii

PUC Opens Investigation of Legislation’s Impact on Public Utilities in Hawai‘i (1-27-18)

Idaho
Illinois

ICC Approves ComEd Plan to Pass Along Tax Cut Savings to Customers

Indiana

CAUSE NO. 45032 (1-3-18)

IURC Initiates Investigation of Recent Federal Tax Legislations Impact on Utilities_01032017 (1-3-18)

CAUSE NO. 45032 (2-16-18)

Iowa

TAX CUTS AND JOBS ACT OF 2017 DOCKET NO. INU-2018-0001 (1-18-18)

Iowa Utilities Board opens investigation regarding impact of new federal tax law and regulated utilities (1-18-18)

Iowa utilities will deliver $147 million in tax reform savings to consumers (1-29-18)

Kansas

18-GIMX-252-COM_KCP&L Response to Complaint (12-26-17)

18-GIMX-252-COM_KIC Complaint (12-14-17)

18-GIMX-252-COM_Reply to Response of KCP&L (12-27-17)

18-GIMX-252-COM_Staff Notice of Filing Legal Memo (12-22-17)

U.S. corporate tax cut prompts plea for adjustment in Kansas consumer utility rates (12-19-17)

KCC exploring how tax reform could affect utility rates; Kobach calls for cuts (12-29-17)

Docket No. 18-GIMX-273-COM (12-29-17)

Docket No. 18-GIMX-248-GIV (12-14-17)

WESTAR, KCP&L: KANSANS TO BENEFIT FROM FEDERAL TAX CUTS

Kentucky

CASE NO. 2017-00481 (12-27-17)

CASE NO. 2017-00477 (12-27-17)

PSC to Determine Rate Reductions Resulting from Federal Corporate Tax Cut (1-2-18)

Louisiana

Gov. Edwards Asks PSC to Consider Utility Rate Reductions upon Review of New Federal Tax Changes (1-4-18)

Gov. Edwards Letter (1-3-18)

Maine

Case No. 00004-00008

Tax Reform Act of 1986

Maryland

Baltimore Gas & Electric Co. wants to pass on $82M in tax savings to customers after federal tax reform (1-5-18)

Utilities expect to reduce rates after tax law change (1-5-18)

Marlyand BGE Reduction in Rates (Jan 5 2018)

Marlyand Office of Peoples Counsel Petition (Jan 4 2018)

Marlyand Washington Gas Letter_Notice of Filing (Jan 8 2018)

Commission Wants to Ensure that Customers Benefit from Lower Tax Rates (1-12-18)

Massachusetts

DPU 17-05 AGO Motion to Reopen Hearings and for Reconsideration (12-20-17)

Eversource cuts planned Western Massachusetts electric rate increase, citing new federal tax law (1-3-18)

Massachusetts orders utilities to lower rates after tax cut (2-6-18)

Federal tax cut more than reverses Eversource rate increase in Massachusetts

Michigan

Case No. U-18494 (12-27-17)

Michigan utilities told to study how to pass tax cut savings to consumers (12-27-17)

Mich. regulators: Tax cuts could reduce utility bills (12-27-17)

Refunds ahead? Utility customers to receive millions in rate reductions under federal tax reform

DTE: Tax reform to save customers 3%

MPSC makes further requests for ratepayer relief following passage of new federal tax law (1-23-18)

Case No. U-18494

Minnesota

TAX REFORM COULD AFFECT MINNESOTA POWER RATES (12-21-17)

NOTICE OF COMMISSION INVESTIGATION INTO THE EFFECT OF THE 2017 FEDERAL TAX ACT ON UTILITY RATES AND SERVICES (12-29-17)

Mississippi

Public Service Commission Opens Inquiry Into Possible Rate Reductions Due To New Tax Law (1-10-18)

Missouri

STAFF’S MOTION TO SOLICIT INPUT Case No. AW-2018-0174 (12-27-17)

JOINT INITIAL COMMENTS OF THE OFFICE OF THE PUBLIC COUNSEL, THE MISSOURI INDUSTRIAL ENERGY CONSUMERS AND THE MIDWEST ENERGY CONSUMERS GROUP Case No. AW-2018-0174

STAFF’S MOTION TO OPEN A WORKING DOCKET

ORDER OPENING A WORKING PROCEEDING REGARDING THE EFFECTS UPON MISSOURI UTILITIES OF THE TAX CUTS OF 2017 AND DIRECTING RESPONSE

SB 564 Modifies provisions relating to public utilities

Montana

N2017.12.94 Notice of Commission Action

Montana regulators ask utilities to account for tax cuts

Nebraska
Nevada

Attorney General Laxalt Joins 18-State Bipartisan Coalition Urging Federal Energy Regulatory Commission to Ensure Recent Tax Savings Are Quickly Passed on to Nevada’s Consumers

Docket No. 17-06003 – 17-06004

New Hampshire

Investigation to Determine Rate Effects of Federal and State Corporate Tax Reductions Order No. 26,096

New Jersey

1 5 PSEG seeks rate increase, nuclear subsidy despite federal tax windfall

Docket No AX18010001 NJ BPC Order tax cuts

New Mexico
New York

CASE 17-M-0815 – Proceeding on Motion of the Commission on Changes in Law that May Affect Rates (29-12-17)

North Carolina

ORDER RULING THAT CERTAIN COMPONENTS OF CERTAIN PUBLIC UTILITY RATES ARE PROVISIONAL AS OF JANUARY 1, 2018, INITIATING A GENERIC PROCEEDING, AND REQUESTING COMMENTS (12-22-17)

Util­i­ties should pass on tax savings (1-17-18)

North Dakota

Utilities to calculate tax savings; ratepayers could benefit

Ohio

PUCO Chairman Asim Haque statement on tax bill passage

In the Matter of The Commission’s Investigation of the Financial Impact of the Tax Cuts and Jobs Act OF 2017 ON Regulated Ohio Utility Companies- Case No. 18-47-AU-COI (1-Jan-18)

PUCO seeks comments on utility treatment of federal tax reductions, approves Amazon/AEP Ohio rate arrangement (10-1-18)

Oklahoma

Judges Recommend Rebates for Utility Corporate Tax Savings

RESPONSE OF PUBLIC SERVICE COMPANY OF OKLAHOMA TO THE ATTORNEY GENERAL’S MOTION FOR IMMEDIATE REDUCTION IN RATES

NOTICE OF HEARING PUD201700572

Application PUD201700572

Motion for Immediate Reduction in Rates & Protection of Customer Interests PUD201700572

Proposed Interim Order Granting AG Motion PUD201700572

Revised Proposed Interim Order Granting AG Motion PUD201700572

Deliberations Statement by CC Bob Anthony PUD201700572

Some utility rates could go down after US corporate tax cuts

Oklahoma attorney general seeks federal intervention to give utility customers lower rates (1-26-18)

Oregon

Federal Tax Reform Could Unfairly Impact Oregon Utility Customers

Pennsylvania

Pa. regulators sizing up tax-cut impact on utility rates

Rhode Island
South Carolina

Impact of the Tax Cuts and Jobs Act on South Carolina Utilities- Docket 2017-381-A

Petition to Intervene of Kiawah Island Utility Docket 2017-381-A

South Dakota

GE17-003 Order & Notice of Motion Hearing_12.22.2017

GE17-003 Order Requiring Comments-12.29.2017

GE17-003 Staff Motion Requesting Order & Comments 12.21.2017

GE17-003 North Western Energy Petition to Intervene 12.22.2017

Utility companies told by PUC to share tax savings with customers

Tennessee

Tennessee January Commission conference agenda (1-5-18)

TENNESSEE PUBLIC UTILITY COMMISSION INVESTIGATION OF IMPACTS OF FEDERAL TAX REFORM ON THE PUBLIC UTILITY REVENUE REQUIREMENTS DOCKET NO. 18-00001

Texas

Will CenterPoint use corporate tax savings to lower rates?

PUCT Briefs: Regulators Begin Addressing Utility Tax Savings

Utah

MOTION FOR ORDERS FOR DEFERRED ACCOUNTING TREATMENT OF BENEFITS ASSOCIATED WITH 2018 TAX RECONCILIATION ACT (1-2-18)

NOTICE REGARDING THE UTAH ASSOCIATION OF ENERGY USERS’ MOTION FOR ORDERS FOR DEFERRED ACCOUNTING TREATMENT OF BENEFITS ASSOCIATED WITH 2018 TAX RECONCILIATION ACT (1-3-18)

Comments of the Office of Consumer Services in Support of Motion for Orders for Deferred Accounting (1-12-18)

UIEC’s Memorandum in Support of UAE’s Motion for Orders for Deferred Accounting Treatment of Benefits Associated with 2018 Tax Reconciliation Act (1-12-18)

COMMENTS OF THE DIVISION OF PUBLIC UTILITIES IN SUPPORT OF UAE’S MOTION FOR ORDERS FOR DEFERRED ACCOUNTING TREATMENT OF BENEFITS ASSOCIATED WITH 2018 TAX RECONCILIATION ACT (1-12-18)

Docket No. 17-035-69 – Investigation of Revenue Requirement Impacts of the New Federal Tax Legislation Titled: “An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution of the budget for fiscal year 2018” (1-12-18)

UIEC’s Amended Memorandum in Support of UAE’s Motion for Orders for Deferred Accounting Treatment of Benefits Associated with 2018 Tax Reconciliation Act (1-12-18)

UAE’S REPLY COMMENTS IN SUPPORT OF MOTION FOR DEFERRED ACCOUNTING TREATMENT (1-19-18)

Vermont

Walters: Green Mountain Power Promises Ratepayer Savings From Trump Tax Cut

Virginia

Virginia regulators want utility ratepayers to get benefits of federal tax cut

Notification: CASE No. PUR-2018-00005

Order: CASE NO. PUR-2018-00005

Washington

State regulators: Utilities must pass federal tax cut savings on to customers

West Virginia

GENERAL ORDER NO. 236.1 In the Matter of the Effects on Utilities of the 20 17 Tax Cuts and Jobs Act

Wisconsin

Accounting Treatment of the Impacts Resulting from the Passage of the 2017 Tax Reform Bill H.R.1 (1-10-18)

Order- Accounting Treatment of the Impacts Resulting from the Passage of the 2017 Tax Reform Bill H.R.1 (1-5-18)

Wyoming

IN THE MATTER OF THE COMMISSION’S CONSIDERATION ON ITS OWN MOTION OF THE EFFECT OF THE TAX CUTS AND JOBS ACT OF 2017 ON THE PROPRIETY OF RATES CHARGED BY PUBLIC UTILITIES AND TELECOMMUNICATIONS COMPANIES PROVIDING SERVICE IN WYOMING

General Information

Articles

Aqua America Reschedules Investor and Analyst Update

Republican tax bill has mixed consequences for energy

Editorial: Utilities’ savings should be shared with consumers

Bloomberg Trump Tax Reform Has States Hungry for Lower Utility Bills

Brother Can You Spare 70 Billion Dimes – RTO Insider

Tax overhaul has consumers, utilities jockeying for billions

How the GOP Tax Overhaul Could Affect the Power Sector

Preparing for Tax Reform

Utilities secure top priorities in final tax proposal from Congress Exclusive

States begin to examine utility rate impacts of federal tax reform law

Utilities Likely to Pass Tax Bill Gains to Customers

Trump Gets a Reality Check on Deregulation

States to US: Pass along utilities’ tax savings to customers

Ken Paxton joins Democratic attorneys general to try to reduce customers’ utility rates

States Urge FERC to Reduce Public Utility Rates Following Tax Reform

Moody’s changes outlooks on 25 US regulated utilities primarily impacted by tax reform

Top U.S. Energy Regulator Will Ensure Utilities Pass on Tax Cut

Natural Gas Transportation: 2018 FERC Rate Cases Are Expected to Raise Novel Issues

As Utilities Move To Pass Tax Savings To Customers, Credit Concerns Arise

Presentations

NARUC Fall 2017 Conference Update on Federal Tax Reform September 13, 2017

Tax Reform & Normalization Issues

Analyzing Tax Reform & Impact On Regulated Utilities

NARUC– Impact of Tax Reform on Rate Cases

SURFA 2017 tax reform – notes and material

Policy documents

Tax Reform Act 2017 provisions for normalizing accounting method (utilities)

NASUCA Letter to Congress

WC-1 Resolution Urging Congress to Not Restrict the Right of State Regulators to Determine How Reductions in the Corporate Income Tax Rate are Addressed in Utility Rates

Request to Open an Investigation into the Justness and Reasonableness of Jurisdictional Utilities’ Rates and to Adjust Revenue Requirements to Reflect the Reduction in their Federal Income Taxes

State Advocates letter re tax bill final 1-9-18

Publications

Frequently asked questions about tax reform

U.S. Tax Reform Insights

Accounting considerations of US tax reform

Tax reform: Financial reporting considerations for power & utility companies

Tax Alert Senate Finance Committee Passes Tax Cuts and Jobs Acts with Additional Changes

Conference Agreement for H.R.-1- Initial Observations

Preparing for Tax Reform- Action items necessary to record financial statement impact

Tax Reform Act – Impact on the Energy Sector (20 December 2017)

FERC

Pipelines urge FERC to tread lightly into tax-based rate cuts

U.S. Federal Energy Regulatory Commission Requires Interstate Natural Gas Pipelines to Recalculate Rates

FERC Faces Complications in Adjusting Gas Pipeline Rates to Reflect Lower Federal Corporate Tax Rates (1-29-18)

Trump tax cuts giving pipeline industry heartburn (2-5-18)