State tax credits to energy suppliers who supply home energy at reduced rates to low-income households

Any State may use amounts provided under this subchapter for the purpose of providing credits against State tax to energy suppliers who supply home energy at reduced rates to low-income households.

Any such credit provided by a State shall not exceed the amount of the loss of revenue to such supplier on account of such reduced rate.

Any certification for such tax credits shall be made by the State, but such State may use Federal data available to such State with respect to recipients of supplemental security income benefits if timely delivery of benefits to households described in subsection (b) and suppliers will not be impeded by the use of such data.