146th GENERAL ASSEMBLY

 

FISCAL NOTE

 

DESCRIPTION:        AN ACT TO AMEND TITLES 29 AND 30 OF THE DELAWARE CODE RELATING TO PUBLIC UTILITY TAX RATES AND THE USE OF THE PROCEEDS THEREOF.

 

 

ASSUMPTIONS:


 

1.     Effective for tax years beginning after July 1, 2011.

 

2.     The act reduces the general public utility tax rate on electricity and gas from 5.00% to 4.25%; and from 2.35% to 2.00% for electricity and gas distributed to manufacturers, food processors and other agribusinesses.

 

3.     Further, the first $5.0 million in annual collections is dedicated to a new “Energy Efficiency Investment Fund” to be managed by the Department of Natural Resources and Environmental Control.

 

REVENUE LOSS:

 

                                    FY 2012                                                            $9,500,000

 

                                    FY 2013                                                            $10,900,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Office of Controller General                                                        (Amounts are shown in whole dollars)

May 31, 2011

SBK:kea

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