HB 2739

                                                  PRINTER'S NO.   3825
                 THE GENERAL ASSEMBLY OF PENNSYLVANIA
                     HOUSE BILL
                     No. 2739
                                            Session of
                                              2026
INTRODUCED BY BURGOS, FIEDLER, HILL-EVANS, ISAACSON, GUZMAN,
   N. NELSON, BOROWSKI, MALAGARI AND PARKER, AUGUST 17, 2026
REFERRED TO COMMITTEE ON CONSUMER PROTECTION, TECHNOLOGY AND
   UTILITIES, AUGUST 18, 2026
                                 AN ACT
1 Amending Title 66 (Public Utilities) of the Pennsylvania
2    Consolidated Statutes, in rates and distribution systems,
3    further providing for voluntary changes in rates; and, in
4    accounting and budgetary matters, further providing for
5    depreciation accounts and reports.
6    The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8    Section 1.     Sections 1308 and 1703 of Title 66 of the
9 Pennsylvania Consolidated Statutes are amended by adding
10 subsections to read:
11 § 1308.    Voluntary changes in rates.
12    * * *
13    (d.2)    Depreciation procedure.--
14(1)   All rate filings made under this section shall
15    include depreciation expense and accumulated depreciation
16    calculated in accordance with section 1703(a.1) (relating to
17    depreciation accounts; reports). No public utility may
18    propose any depreciation procedure inconsistent with section
19    1703(a.1).
1(2)   The commission may not:
2(i)    substitute an alternative depreciation
3procedure; or
4(ii)    adjust depreciation expense or accumulated
5depreciation in a manner that effectively results in the
6use of a different depreciation procedure.
7    * * *
8 § 1703.    Depreciation accounts; reports.
9    * * *
10    (a.1)    Required depreciation procedure.--All depreciation for
11 public utility property for ratemaking purposes shall be
12 determined using the Average Life Group depreciation procedure.
13    * * *
14    (c.1)    Review.--The commission's review of depreciation shall
15 be limited to verification that the Average Life Group procedure
16 under subsection (a.1) has been utilized for all plant accounts
17 and a reasonableness determination for all inputs and
18 assumptions.
19    Section 2.  This act shall take effect in 60 days.
20260HB2739PN3825  - 2 -