§11-13F-1 Legislative purpose.
§11-13F-1. Legislative purpose.
In order to reimburse public utilities for the revenue deficiencies which they incur in providing special reduced electric and natural gas utility rates to low-income residential customers in accordance with the provisions of article two-a of chapter twenty-four, there is hereby provided a business and occupation tax credit for reducing electric and natural gas utility rates for low-income residential customers.