GENERAL ORDER NO In the Matter of the Effects on Utilities of the 2017 Tax Cuts and Jobs Act.
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1 PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON At a session of the PUBLIC SERVICE COMMISSION OF WEST VIRGINIA in the City of Charleston on the 22"d day of June GENERAL ORDER NO In the Matter of the Effects on Utilities of the 2017 Tax Cuts and Jobs Act. COMMISSION ORDER The Commission sets a hearing and identifies questions to be addressed. BACKGROUND On January 3, 20 18, the Commission initiated this proceeding to investigate the effects of the 2017 Tax Cuts and Jobs Act (2017 Federal Tax Act) on the revenue requirements of certain utilities. In that Order, the Commission required the utilities to track the tax savings resulting from the 2017 Federal Tax Act on a monthly basis beginning with the effective date of January 1, The Order also required the utilities, on or before May 30, 2018, to pre-file testimony explaining the impact the 2017 Federal Tax Act has on their federal income tax expense, as described in that Order. On January 26, 2018, the Commission entered an order requiring the utilities, effective January 1, 20 18, to establish a regulatory liability on their accounting records to track any impacts of the 2017 Federal Tax Act, including current and deferred tax impacts. In that Order, the Commission stated that regulatory liability recognition on the utilities' hancial statements of any cost of service savings would protect the interests of ratepayers until any federal tax benefits can appropriately be reflected in rates. Commission Order dated January 26, at 2. On March 8, 20 18, the Commission entered an order requiring any parties having an interest in this matter to file responses to the utilities' testimony on or before July 2, 2018, and giving the utilities the opportunity to file replies on or before July 13, On May 30, 2018, several utilities filed direct testimony including the major electric utilities, gas utilities, West Virginia American Water Company and Beckley Water Company.
2 DISCUSSION The Commission is reviewing the utilities testimony and has determined that a hearing should be set in this matter. The hearing will take place beginning at 9:OO a.m. on July 24, 20 18, and continue on July 25 and 26 if necessary. At that time, utilities and other parties may present their calculations and positions regarding ratemaking treatment and timing for changes in revenue requirements attributable to the Tax Act. The Commission indicated in the January 26, 2018 Order that recognition of a regulatory liability on the financial statements of the utilities of any cost of service savings would protect the interests of ratepayers until any benefits from lowering the federal income tax rate can appropriately be reflected in rates. To assist the Commission in considering these benefits and the timing of appropriate rate treatment, the utilities and other parties should be prepared to address the following questions in the presentation of their testimony at the hearing: because of the impact of the 2017 Federal Tax Act, what is the reduction in revenue requirements associated with the changes in current income tax expense on a prospective basis? because of the impact of the 2017 Federal Tax Act, what is the reduction in revenue requirements associated with changes in current income tax expense for the deferral period beginning January 1, 2018, until August 1, 2018, and what is an appropriate period of time over which to amortize that deferral and reflect the amortization in rates? because of the impact of the 2017 Federal Tax Act, what is the level of accumulated deferred incotne taxes unprotected by Internal Revenue Service (IRS) normalization rules recorded on the financial statements that should be amortized and reflected in customer rates and over what period of time should those excess accumulated deferred income taxes be amortized? What is the level of accumulated deferred income taxes protected due to IRS normalization rules and what is an appropriate amortization schedule or period of time for writing off those excess accumulated deferred income taxes and reflecting such amortization in rates? 2
3 FINDING Oft' FACT On May 30, 2018, several utilities filed direct testimony including the major electric utilities, gas utilities, West Virginia American Water Company and Beckley Water Company. CONCLUSION OF LAW A hearing should be set in this matter. The utilities and other parties should address the questions identified in this Order in the presentation of their testimony at the hearing. ORDER IT IS THEREFORE ORDERED that this matter be set for hearing on July 24, 25 and 26, 20 18, beginning at 9:OO a.m. each day and continuing as necessary at the Howard M. Cunningham Hearing Room, 201 Brooks Street, Charleston West Virginia. At the hearing, the utiiities should be prepared to address the questions identified in this Order. IT IS FURTHER ORDERED that the Executive Secretary of the Cominission shall cause a copy of the attached notice to be published once in a qualified newspaper as provided in West Virginia Code s et seq; published and of general circulation in each of the Cities of Beckley, Bluefield, Charleston, Clarksburg, Elkins, Fairmont, Huntington, Keyser, Lewisburg, Logan, Martinsburg, Morgantown, Moundsville, Parkersburg, Point Pleasant, Weirton, Welch, Wheeling, and Williamson.
4 IT IS FURTHER ORDERED that the Executive Secretary of the Commission serve a copy of this Order by electronic service on the utilities listed on Attachment A of the January 3, and January 26, Orders who have filed an e-service agreement, and by United States First Class Mail on all who have not filed an e-service agreement, and on Commission Staff by hand delivery. A True Copy, Teste, Ingrid Ferrell Executive Secretary ( cf RMA/rm 4
5 PUBLIC SERVICE COMMISSION OF WEST VIRGINIA CHARLESTON NOTICE OF HEARING GENERAL ORDER NO In the Matter of the Effects on Utilities of the 2017 Tax Cuts and Jobs Act. On January 3, 2018, the Commission initiated a proceeding to investigate the effects of the 2017 Tax Cuts and Jobs Act on the revenue requirements of certain utilities. Those utilities were required to file pre-tiled testimony explaining the impact of the Federal Tax Act on their federal income tax expense. The Commission is in the process of reviewing the pre-filed testimony and has determined that a hearing should be set in this matter. The hearing will take place beginning at 9:00 a.m. on July 24, 2018 in the Howard M. Cunningham Hearing Room, 201 Brooks Street, Charleston West Virginia. At that time, utilities and other parties may present their positions regarding rateinaking treatment and timing for changes in revenue requirements attributable to the 2017 Tax Cuts and Jobs Act.
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