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HB2782 • 2026

corporation commission; utilities; amortization; tariffs

HB2782 - corporation commission; utilities; amortization; tariffs

Energy Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Neal Carter
Last action
2026-03-30
Official status
Senate minority caucus
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Arizona Corporation Commission; Utilities; Amortization; Tariffs

This bill requires Arizona's Corporation Commission and public service corporations to disclose information about regulatory assets when setting rates.

What This Bill Does

  • Requires the ACC and public service corporations to disclose the unamortized balance of a regulatory asset on the effective date of new rates.
  • Requires disclosure of the difference between the test year balance and the rate effective date balance for regulatory assets.
  • Requires disclosure of the total amortization expense expected over the period the rates are in effect.
  • Requires public service corporations to disclose how they treat different types of regulatory assets, especially those with fixed or declining rate base values.

Who It Names or Affects

  • Arizona Corporation Commission
  • Public service corporations

Terms To Know

Regulatory asset
An asset that a utility company can include in its rates to recover costs over time.
Rate base
The value of the assets used by a public service corporation to generate revenue from customers.

Limits and Unknowns

  • Does not specify how the ACC should adjust rates or regulatory assets.
  • No fiscal impact is expected on the state General Fund.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Plain English: Fifty-seventh Legislature Second Regular Session COMMITTEE ON NATURAL RESOURCES, ENERGY & WATER HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B.

  • Fifty-seventh Legislature Second Regular Session COMMITTEE ON NATURAL RESOURCES, ENERGY & WATER HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B.
  • 2782 (Reference to printed bill) The bill as proposed to be amended is reprinted as follows: 1 Section 1.
  • Title 40, chapter 2, article 7, Arizona Revised 2 Statutes, is amended by adding section 40-363, to read: 3 40-363.
  • Commission; public utilities; establishing rates; 4 fair value 5 [A.
  • This amendment summary is using official source text because generated interpretation was skipped for this run.

Plain English: Fifty-seventh Legislature Natural Resources, Energy & Water Second Regular Session H.B.

  • Fifty-seventh Legislature Natural Resources, Energy & Water Second Regular Session H.B.
  • 2782 PROPOSED HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B.
  • 2782 (Reference to printed bill) The bill as proposed to be amended is reprinted as follows: 1 Section 1.
  • Title 40, chapter 2, article 7, Arizona Revised 2 Statutes, is amended by adding section 40-363, to read: 3 40-363.
  • This amendment summary is using official source text because generated interpretation was skipped for this run.

Bill History

  1. 2026-03-30 Senate

    Senate minority caucus

  2. 2026-03-30 Senate

    Senate majority caucus

  3. 2026-03-30 Senate

    Senate consent calendar

  4. 2026-03-10 Senate

    Senate second read

  5. 2026-03-09 Senate

    Senate Rules: PFC

  6. 2026-03-09 Senate

    Senate Natural Resources: DP

  7. 2026-03-09 Senate

    Senate first read

  8. 2026-02-26 Senate

    Transmitted to Senate

  9. 2026-02-26 House

    House third read passed

  10. 2026-02-25 House

    House committee of the whole

  11. 2026-02-24 House

    House minority caucus

  12. 2026-02-24 House

    House majority caucus

  13. 2026-01-21 House

    House second read

  14. 2026-01-20 House

    House Rules: C&P

  15. 2026-01-20 House

    House Natural Resources, Energy & Water: DPA

  16. 2026-01-20 House

    House first read

Official Summary Text

HB2782 - 572R - Senate Fact Sheet

Assigned to
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COMMITTEE

ARIZONA STATE SENATE

Fifty-Seventh
Legislature, Second Regular Session

FACT SHEET FOR
H.B. 2782

corporation
commission; utilities; amortization; tariffs

Purpose

Prescribes disclosure requirements for the Arizona Corporation Commission
(ACC) and public service corporations if a regulatory asset is included in rate
base or otherwise reflected in the rates based on a test year or historical
balance.

Background

Under the rules and regulations prescribed by the ACC, every public
service corporation must file with the ACC, and must print and keep open to
public inspection, schedules showing all rates, tolls, rentals, charges and
classifications to be collected or enforced, together with all rules,
regulations, contracts, privileges and facilities which in any manner affect or
relate to rates, tolls, rentals, classifications or service. The ACC may, from
time to time, approve or fix rates, tolls, rentals or charges in excess of or
less than those shown by the schedules. The ACC may also approve or fix rates,
tolls, rentals or charges that do not match with the schedules and prescribe
such changes, by order, in the form of the schedules that demonstrate expediency
(
A.R.S.

� 40-365
).

No change may be made by any public service corporation in any rate,
fare, toll, rental, charge or classification, or in any rule, regulation or
contract relating to or affecting any rate, toll, fare, rental, charge,
classification or service, or in any privilege or facility, except after 30
days' notice to the ACC and to the public. The notice must be given by filing
with the ACC and keeping open for public inspection new schedules stating
plainly the change to be made in the schedules then in force, and the time when
the change will go into effect. The ACC, for good cause shown, may allow
changes without requiring the 30 days' notice by an order specifying the
changes to be made, the time they will take effect and the manner in which they
will be filed and published (
A.R.S.
� 40-367
).

There is no anticipated fiscal impact to the state General Fund
associated with this legislation.

Provisions

1.

Requires
the ACC and a public service corporation, if a regulatory asset is included in
rate base or otherwise reflected in the rates based on a test year or
historical balance, to disclose:

a)

the unamortized balance of the regulatory asset as of the rate effective
date;

b)

the difference between the test year balance and the rate effective date
balance;

c)

the total amount of amortization expense expected to be recovered over
the period the rates are in effect; and

d)

if a
public service corporation's regulatory assets include either assets whose rate
base value remains fixed until the next rate case or assets whose rate base
value declines in proportion to the amortization of the unamortized balance,
the public service corporation must disclose the treatment applied to each
category of regulatory asset and indicate whether and how rate base will be
adjusted over time to reflect declining balances for the assets subject to such
adjustment.

2.

Specifies that nothing in the prescribed disclosure requirements
requires the ACC to adopt any particular adjustment mechanism, but the
prescribed disclosure requirements do require the ACC to ensure that the
disclosures are sufficient to compare the total amounts that will be recovered
in rates against the remaining unamortized balance of regulator asset.

3.

Contains a statement of legislative intent.

4.

Becomes effective on the general effective date.

House Action

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Prepared by
Senate Research

March 13, 2026

SB/hk

Current Bill Text

Read the full stored bill text
HB2782 - 572R - H Ver

House Engrossed

corporation
commission; utilities; amortization; tariffs

State of Arizona

House of Representatives

Fifty-seventh Legislature

Second Regular Session

2026

HOUSE BILL 2782

AN
ACT

amending title 40, chapter 2, article 7,
arizona revised statutes, by adding section 40-363; relating to utility
rate schedules.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it
enacted by the Legislature of the State of Arizona:

Section 1. Title 40, chapter 2, article 7,
Arizona Revised Statutes, is amended by adding section 40-363, to read:

START_STATUTE
40-363.

Commission; public utilities; establishing rates; fair value

A. If a regulatory asset is included
in rate base or otherwise reflected in rates based on a test year or historical
balance, The commission and
the public
service corporation shall
disclose all of the
following:

1. The UNAMORTIZED balance of the
REGULATORY asset as of the rate effective date.

2. The difference between the test
year balance and the rate effective date balance.

3. the
total
amount of amortization
expense expected to be recovered
over
the period the rates are in effect.

4. If a public service corporation's
regulatory assets include either assets whose rate base value remains fixed
until the next rate case or assets whose rate base value declines in proportion
to the amortization of

the Unamortized balance
, the public service corporation shall disclose the treatment applied
to each category of regulatory asset and indicate whether and how rate base
will be adjusted over time
to reflect declining balances
for the assets subject to such adjustment.

B. Nothing in this section requires
the commission to adopt any particular adjustment mechanism, but this section
does require the commission to ensure that the disclosures required by this
section are sufficient to compare the total amounts that will be recovered in
rates against the remaining unamortized balance
of
regulator asset.
END_STATUTE

Sec. 2.
Legislative intent

The legislature intends that the
corporation commission and public
service
corporations publicly post tariff schedules, including amortization schedules,
that impact rates as this provides the public with the ability to comment on
rate schedules that are set by the corporation commission.