WVC 11 - 13 F- 1
§11-13F-1. Legislative Purpose.
In order to reimburse public utilities for the revenue
deficiencies that they incur in providing special reduced electric
or natural gas or water 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 natural gas, or water
utility rates for low-income residential customers.