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Mississippi Legislature· SB 3229Approved by Governor (Chapter 495)

Bonds; authorize revenue bonds to be issued to pay for damage to electric utilities caused by the 2026 winter storm., the official text

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MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Finance

By: Senator(s) Harkins, Simmons (12th), Simmons (13th)

Senate Bill 3229

(As Sent to Governor)

AN ACT TO ENACT THE MISSISSIPPI 2026 SEVERE WINTER STORM
ELECTRIC UTILITY CUSTOMER RELIEF AND ELECTRIC UTILITY SYSTEM RESTORATION ACT;
TO ESTABLISH A MECHANISM BY WHICH THE MISSISSIPPI PUBLIC SERVICE COMMISSION MAY
AUTHORIZE AND CERTIFY AN ELECTRIC UTILITY FINANCING ORDER AND THE STATE MAY
ISSUE BONDS TO PAY THE COSTS OF REPAIRING DAMAGE TO THE SYSTEMS OF ELECTRIC
UTILITIES CAUSED BY THE 2026 WINTER STORM; TO AUTHORIZE ELECTRIC UTILITIES TO
PETITION THE PUBLIC SERVICE COMMISSION FOR THE ISSUANCE OF A FINANCING ORDER
WHICH, WHEN TRANSMITTED TO THE STATE BOND COMMISSION BY AN ELECTRIC UTILITY,
AUTHORIZES THE ISSUANCE OF BONDS TO PAY THE COSTS ASSOCIATED WITH RESTORING THE
SYSTEM OF THE ELECTRIC UTILITY; TO PROVIDE THE CONTENTS OF SUCH A PETITION; TO
AUTHORIZE THE PUBLIC UTILITIES STAFF TO CONDUCT AN INDEPENDENT INVESTIGATION OF
THE PETITION; TO ESTABLISH THE DUTIES OF THE PUBLIC SERVICE COMMISSION WITH
REGARD TO SUCH PETITIONS; TO PROVIDE FOR THE CONTENTS OF FINANCING ORDERS; TO
PROVIDE THAT THE FINANCING ORDER SHALL REQUIRE THE ELECTRIC UTILITY TO COLLECT
A SYSTEM RESTORATION CHARGE FROM ITS RETAIL CUSTOMERS SUFFICIENT TO PAY THE
DEBT SERVICE ON ANY BONDS ISSUED PURSUANT TO THE FINANCING ORDER; TO PROVIDE
FOR ANNUAL ADJUSTMENTS TO THE SYSTEM RESTORATION CHARGES TO ENSURE THAT THE
CHARGES ARE SUFFICIENT TO PAY THE DEBT SERVICE ON ANY BONDS ISSUED PURSUANT TO
THIS ACT; TO PROVIDE THE METHOD FOR APPEALING DECISIONS OF THE PUBLIC SERVICE
COMMISSION WITH RESPECT TO A FINANCING ORDER; TO PROVIDE FOR THE DURATION OF A
FINANCING ORDER; TO AUTHORIZE THE ISSUANCE OF BONDS IN AN AMOUNT NOT TO EXCEED
THE AMOUNT SPECIFIED IN THE FINANCING ORDER TO BE UTILIZED BY AN ELECTRIC
UTILITY TO PAY THE COST OF REPAIRS NECESSITATED BY THE 2026 WINTER STORM; TO
AUTHORIZE THE CREATION OF SINKING FUNDS INTO WHICH SYSTEM RESTORATION CHARGES
COLLECTED BY THE ELECTRIC UTILITY SHALL BE DEPOSITED AND TO PROVIDE THAT MONEY
IN THE SINKING FUNDS SHALL BE UTILIZED TO PAY THE DEBT SERVICE ON BONDS ISSUED
PURSUANT TO A FINANCING ORDER; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1.  This act
shall be known and may be cited as the "Mississippi 2026 Severe Winter
Storm Electric Utility Customer Relief and Electric Utility System Restoration
Act."

SECTION 2.  It is
hereby determined, for the benefit of customers of the electric utilities
within the State of Mississippi, that the state establish a mechanism by which
the Mississippi Public Service Commission may authorize and certify an electric
utility financing order, under which the state may issue system restoration
bonds, the proceeds of which shall be used to securitize the system restoration
costs and storm damage reserve levels of those electric utilities affected by
the 2026 winter storm, thereby providing electric utility customers relief from
traditional methods of recovering system restoration costs.  The exercise of
powers conferred by this act is deemed to constitute the performance of
essential public purposes.

SECTION 3.  As used
in this act:

(a)
"Commission" or "Public Service Commission" means the
Mississippi Public Service Commission.

(b)
"Customer" or "electric utility customer" means a retail
customer of an electric utility.

(c)  "Electric
utility" or "utility" means any utility as defined in Section 77-3-3(d)(i),
but not including electric power associations.

(d)  "Financing
costs" means:

(i)  Interest and
acquisition, defeasance or redemption premiums that are payable on system
restoration bonds issued pursuant to this act;

(ii)  Any amount
required to fund or replenish any system restoration sinking fund or other
reserve, fund or account established pursuant to the authority conferred under
this act and the terms of any financing order or other financing documents pertaining
to system restoration bonds; and

(iii)  Any other
cost related to supporting, repaying, servicing and refunding system
restoration bonds, including, but not limited to, servicing fees, accounting
and auditing fees, trustee fees, legal fees, consulting fees, administrative
fees, placement and underwriting fees, rating agency fees, SEC registration
fees, stock exchange listing and compliance fees, and credit enhancement fees.

(e)  "Financing
order" means an irrevocable final order issued by the Public Service
Commission to an electric utility pursuant to Section 4 of this act which
provides, inter alia, a mechanism for an electric utility to request the State
Bond Commission to authorize the issuance of system restoration bonds and the
creation of system restoration property.

(f)  "Financing
party" means any holder of system restoration bonds, and any trustee,
collateral agent, or other person acting for the benefit of any of the
foregoing.

(g)  "Issuance
costs" means:

(i)  Any initial
payment made on or before issuance and any amount required to fund any system
restoration sinking fund or other account established pursuant to the authority
conferred under this act and the terms of any financing order; and

(ii)  Any other
cost related to issuance of system restoration bonds, including, but not
limited to, trustee fees, legal fees, consulting fees, administrative fees,
credit enhancement fees, placement and underwriting fees, capitalized interest,
rating agency fees, SEC registration fees, stock exchange listing and
compliance fees, and filing fees, including costs related to obtaining the
financing order.

(h)  "State"
means the State of Mississippi.

(i)  "Storm"
means the winter storm, which began on January 23, 2026, and caused catastrophic
damages to the people and property of and within the State of Mississippi,
including electric utilities and their facilities throughout the state, and
which has been declared a major disaster by the Federal Emergency Management
Agency (FEMA), dated February 6, 2026.

(j)  "System
restoration activity" means any activity by or on behalf of an electric
utility in connection with the preparation for, the provision of and the
restoration of service associated with electric power outages affecting
customers of an electric utility as the result of the storm, including, but not
limited to, mobilization, logistical support staging, housing, fueling,
contracting and construction, removal, reconstruction, replacement or repair of
electric generation, transmission or distribution facilities, the recovery of
fuel costs related to the operation of electric generation facilities in
advance of and through the duration of the storm, and related activities
approved by the commission.

(k)  "System
restoration bonds" or "bonds" means those bonds, including
refunding bonds, that are issued by the State Bond Commission pursuant to this
act.

(l)  "System
restoration charge" means the nonbypassable charges authorized by the
Public Service Commission in a financing order to recover, finance or refinance
the system restoration costs, including, without limitation, amounts necessary
to ensure payment of the system restoration bonds and all related financing
costs on a timely basis.  System restoration charges shall be imposed on all
customer bills and collected by an electric utility or its successors or
assignees, or a collection agent, through a charge that is separate and apart
from the base rates of the electric utility, which charge shall be paid by all
existing and future customers, including special contract customers, for and
with regard to all electric load directly or indirectly connected to electric
facilities of the electric utility or its successors or assignees under the
commission-approved rate schedules, even if the customer elects to purchase
electricity from an alternative electricity supplier following a fundamental
change in regulation of public utilities in this state.

(m)  "System
restoration costs" means, at the option and request of the electric
utility, and as approved by the commission pursuant to Section 4 of this act,
those prudent incremental costs incurred or to be incurred, as determined by
the commission, by an electric utility in undertaking a system restoration
activity.  Such costs shall be net of applicable insurance proceeds and, where
determined appropriate by the commission, taking into account the interests of
the electric utility's customers, the need for financial stability in the
provision of electric utility service, and the public interest, shall include
adjustments for normal capital replacement and operating costs and other
potential offsets and adjustments; however, such costs shall not include system-outage-related
lost profits.  System restoration costs may, in the commission's discretion,
include the costs to finance any deficiency in storm damage reserves incurred
before the system restoration bonds are issued and any costs of retiring any other
existing indebtedness relating to system restoration activities.  System
restoration costs may also include issuance costs authorized to be paid in a
financing order, as well as the cost of retiring or refinancing debt or equity
of the electric utility, and associated federal and state tax liabilities.
Notwithstanding any other provision of this act, and exclusive of issuance
costs authorized to be paid in a financing order, the costs of retiring or
refinancing debt or equity of the electric utility, and associated federal and
state tax liabilities, the aggregate amount of system restoration costs
approved by the commission under Section 4 of this act shall not exceed Two
Hundred Seventy-five Million Dollars ($275,000,000.00).

(n)  "System
restoration property" means:

(i)  All rights and
interests of the state, as the assignee of an electric utility under a
financing order, arising out of or in connection with the issuance of system
restoration bonds under this act, including the right to receive the system
restoration charges, as periodically adjusted, imposed, billed, and collected by
the electric utility, as servicer or collection agent on behalf of the state
pursuant to a financing order, and the right to obtain periodic adjustments to
such charges as provided in the financing order and this act.  After the sale
of the system restoration property, system restoration property shall not be an
asset of the electric utility, but the electric utility shall have only a duty
to carry out its obligations and responsibilities under this act and the State
Bond Commission action taken under this act with respect to system restoration
property; and

(ii)  All
collections, claims, rights to payments, payments, money or proceeds arising
from the rights and interests specified in subparagraph (i) of this paragraph
(n), regardless of whether such collections, claims, rights to payment,
payments, money or proceeds are imposed, billed, received, collected or
maintained together with or commingled with other collections, claims, rights
to payment, payments, money or proceeds.

(o)  "Storm damage
reserve" means an electric utility storm reserve or such other similar
reserve established by law or rule, or pursuant to any order of the commission.

(p)  "Public
Utilities Staff" or "staff" means those persons employed by the
public utilities staff established in Section 77-2-1, Mississippi Code of 1972.

SECTION 4.  (1)  Not
more than one hundred eighty (180) days after the effective date of this act,
an electric utility affected by the storm may petition the Public Service
Commission for a financing order to make such determinations as are provided
for in this section which, when transmitted by an electric utility to the State
Bond Commission as provided in this act, authorizes the State Bond Commission
to issue system restoration bonds pursuant to the financing order.  In addition
to any other information required by the Public Service Commission, the
applying electric utility shall:

(a)  Describe the
system restoration activities that the electric utility has undertaken or
proposes to undertake, and describe the reasons for undertaking the activities;

(b)  Set forth the
known prudently incurred system restoration costs and an estimate of the costs
of any system restoration activities that are not completed, or for which the
costs are not yet known, as identified and requested by the electric utility;

(c)  Set forth the
storm damage reserve that the electric utility proposes to establish or
replenish and that such electric utility has determined would be appropriate to
recover through system restoration bonds.  The electric utility shall also
identify the level that the electric utility is funding or will seek to fund
through other means, together with a description of the factors and
calculations used in determining the amounts and methods of recovery;

(d)  Indicate whether
the electric utility proposes to finance all or a portion of the system
restoration costs and storm damage reserve using system restoration bonds.  If
the electric utility proposes to finance a portion of such costs, the electric
utility shall identify that portion in its application;

(e)  Estimate the
financing costs and issuance costs related to the system restoration bonds;

(f)  Describe and
estimate the system restoration charge necessary to recover the system
restoration costs and fund or replenish the storm damage reserve, including any
financing costs and issuance costs and the period for recovery of such costs;

(g)  Estimate any cost
savings and demonstrate how it would avoid or significantly mitigate rate
impacts to customers resulting from financing system restoration costs with
system restoration bonds as opposed to the traditional method of recovering
such costs from customers and through alternative financing methods available
to the electric utility;

(h)  File with the
Public Service Commission direct testimony supporting the application;

(i)  Timely provide the
Public Service Commission or the Public Utilities Staff such additional
information and documentation as they may reasonably request; and

(j)  Provide a copy of
the petition to the State Bond Commission.

(2)  The Executive Director
of the Public Utilities Staff shall enter into a professional services contract
with a public accounting firm to assist the staff in auditing the electric
utility's system restoration costs to determine that such costs are properly
identified and recorded.  Such audit shall begin prior to the electric
utility's petition as described in subsection (1) of this section, and promptly
after the effective date of this act.  Any expenses associated with such
services shall be included as part of financing costs and included in the total
amount of system restoration bonds issued pursuant to this act.

(3)  (a)  Proceedings on an
application submitted pursuant to subsection (1) of this section shall begin
with a petition by an electric utility and shall be disposed of in accordance
with applicable Public Service Commission procedural rules related to
miscellaneous application proceedings, except that the provisions of this
section, to the extent applicable, shall control.  The issuance of a financing
order, the system restoration bonds and the implementation or adjustment of a
system restoration charge under this act shall not constitute a change in rates
pursuant to Section 77-3-37 or 77-3-39, Mississippi Code of 1972.

(i)  Not more than
sixty (60) days after the date the petition is filed, the commission shall
issue a financing order or an order rejecting the petition.  A party to the
Public Service Commission proceeding may petition the commission for
reconsideration of the financing order not more than seven (7) days after the
date the financing order is issued.  The commission shall rule on the petition
for reconsideration, by and through the issuance of a final financing order
upon reconsideration, not more than fourteen (14) days after the filing of the
petition.  A failure by the commission to act upon such petition for
reconsideration within the specified time period shall be deemed a refusal of
the petition, and the financing order shall remain in effect.  Any judicial
review shall be as provided in Section 5 of this act.

(ii)  Upon issuance
of a final financing order to an electric utility, the electric utility shall
have sixty (60) days from the issuance of the financing order to request the
State Bond Commission to issue system restoration bonds, and the State Bond
Commission may authorize and issue the system restoration bonds as soon as
commercially practicable.

(b)  In a financing
order issued on behalf of an electric utility, the Public Service Commission
shall:

(i)  Specify the
amount of prudently incurred system restoration costs and the level of storm
damage reserves, taking into consideration, to the extent the commission deems
appropriate, any other methods used to recover these costs;

(ii)  With advice
from, and in consultation with, the State Bond Commission and any outside
consultant or counsel, provide a description and estimate of the amount of
financing costs which may be recovered through system restoration charges, and
the minimum and maximum period over which such costs may be recovered;

(iii)  Determine
that the financing method proposed pursuant to this act is reasonably expected
to result in lower overall costs or would avoid or significantly mitigate rate
impacts to customers, as compared with alternative methods of financing or
traditional methods of recovering system restoration costs;

(iv)  Provide that,
for the period specified pursuant to subparagraph (ii) of this paragraph (b),
the imposition and collection of the system restoration charge authorized in
the financing order shall be paid by all existing and future customers,
including special contract customers, for and with regard to all electric load
directly or indirectly connected to electric facilities of the electric utility
or its successors or assignees under the commission-approved rate schedules,
even if the customer elects to purchase electricity from an alternative
electricity supplier following a fundamental change in regulation of public
utilities in this state;

(v)  Set forth the
level of the storm damage reserves and any limitations on how the reserve may
be held, accessed or used;

(vi)  With advice
from, and in consultation with, the State Bond Commission and any outside
consultant or counsel, establish and authorize an irrevocable mechanism for
making expeditious periodic adjustments in the system restoration charge that
customers are required to pay under the financing order, and for making any
adjustments that are necessary to correct for any overcollection or
undercollection of the system restoration charge or to otherwise ensure the
timely payment of system restoration bonds, financing costs and any other
required amounts and charges payable in connection with the system restoration
bonds.  The irrevocable mechanism shall include procedures for the state to
timely provide any information to the electric utility to allow the utility to
make such adjustments;

(vii)  Specify the
system restoration property to be created in favor of the petitioning electric
utility, and require such electric utility to transfer and assign such system
restoration property to the state upon the issuance of system restoration bonds
to secure prompt payment of the system restoration bonds and any associated
financing costs and any other required amounts and charges payable in
connection therewith as they shall come due.  Such transfer of the system
restoration property by an electric utility shall be an absolute transfer of
such electric utility's right, title and interest in the system restoration
property;

(viii)  With advice
from, and in consultation with, the State Bond Commission and any outside
consultant or counsel, specify, to the extent possible, the terms and
conditions of the system restoration bonds, including, but not limited to,
repayment schedules, maximum interest rates, issuance costs, financing costs
and any other required amounts and charges payable as they shall come due;

(ix)  Provide that
the financing costs associated with the system restoration bonds, through the
system restoration charge, are to be allocated to the customer rate classes in
the same manner that each such class is allocated its portion of the electric
utility's annual base rate revenues using the criteria set out in Section 77-3-33,
Mississippi Code of 1972, and the commission's rules, and allocated
proportionately to special-contract customers that take transmission-level
service; and

(x)  Provide that,
upon the issuance of system restoration bonds, the electric utility shall
institute the resulting initial system restoration charge in accordance with
the financing order, and such initial system restoration charge shall be
effective upon the issuance of such system restoration bonds without further
action of the Public Service Commission.

(c)  In performing any
of its responsibilities under this subsection (3), the commission may engage
outside consultants or counsel, including, but not limited to, the State Bond
Commission.  Any expenses associated with such services shall be included as
part of financing costs and included in the total amount of system restoration
bonds issued pursuant to this act.

(d)  If the Public
Service Commission issues a financing order and the system restoration charge is
authorized to be collected, the electric utility shall file with the
commission, at least once annually, or more frequently as provided in the
financing order, a petition or a letter requesting the commission, if
necessary, to adjust the system restoration charge established in the financing
order to ensure timely payment of the system restoration bonds as described in
paragraph (b)(vi) of this subsection (3).  Within thirty (30) days after
receiving an electric utility's petition or letter pursuant to this paragraph,
the commission shall review the petition or letter and approve the adjustment
to the system restoration charge or correct the adjustment, but solely for any
mathematical error, and revise the adjustment, and so notify the electric
utility.  The commission's review of such petition or letter shall be limited
to the mathematical accuracy of the electric utility's calculation of the
system restoration charge.

(e)  Upon the
commission's review and approval or correction of a system restoration charge
and timely notification to the electric utility, the electric utility shall
promptly adjust the system restoration charge to become effective the next
practicable billing cycle as specified in the commission's notification of such
revision.

(f)  Subsequent to the
issuance of system restoration bonds authorized by a financing order, the
financing order shall be irrevocable except as provided in this act.  Except as
provided in this act, the Public Service Commission may not amend, modify or
terminate the financing order by any subsequent action or reduce, impair,
postpone, terminate or otherwise adjust the system restoration charge approved
in the financing order.  After the issuance of a financing order, the electric
utility retains sole discretion to request that the system restoration bonds be
issued.

(g)  At the request of
an electric utility, the Public Service Commission may commence a proceeding
and issue a subsequent financing order that authorizes the retirement or
refunding of system restoration bonds issued pursuant to the original financing
order, if the commission finds that the subsequent financing order satisfies
all of the criteria specified in this subsection (3).  Effective on retirement
of the system restoration bonds and the issuance of new system restoration
bonds, the commission shall adjust the related system restoration charge
accordingly.

(h)  An electric
utility shall have sixty (60) days from the issuance of a final and
nonappealable financing order to request the State Bond Commission to authorize
the purchase of the system restoration property and the issuance of system
restoration bonds.  Upon such request, the State Bond Commission may authorize
such actions and issue the system restoration bonds as soon as practicable.  If
no such request is made by the electric utility within sixty (60) days from the
issuance of the final financing order by the Public Service Commission, the
financing order shall stand repealed.

SECTION 5.  A party
to a proceeding on a petition for a financing order may appeal the financing
order, after reconsideration as provided for in this act, by direct appeal to
the Mississippi Supreme Court.  An appeal must be filed within seven (7) days
after the petition for reconsideration has been refused or deemed refused, or
within seven (7) days after the issuance of the final financing order upon
reconsideration.  Every appeal shall briefly state the nature of the
proceedings before the Public Service Commission, and shall specify the final
financing order, upon reconsideration, complained of.  Upon the filing of an
appeal, the Clerk of the Mississippi Supreme Court shall serve notice of the
appeal upon the Public Service Commission, and the commission shall, within
twenty-one (21) days after the service of the notice, certify to the court the
record in the case, which shall include a transcript of all testimony, together
with all exhibits or copies of the exhibits, all pleadings, orders, findings
and opinions entered in the case.  The parties and the commission may stipulate
that a specified portion of the record shall be certified to the court as the
record on appeal.  Every appeal of commission financing orders shall take
precedence over other cases as a matter affecting the public interest, and the
court shall docket and dispose of the appeal at the earliest time compatible
with the ends of justice.  The court may hear and dispose of the appeal in
termtime or vacation, and the court may sustain or dismiss the appeal, or
modify or vacate the order complained of in whole or in part, as the case may
be.  In case the order is wholly or partly vacated, the court may also, in its
discretion, remand the matter to the commission for such further proceedings
not inconsistent with the order of the court as, in the opinion of the court,
justice may require.  The final financing order upon reconsideration shall not
be vacated or set aside either in whole or in part, except for errors of law,
unless the court finds that the order of the commission is not supported by substantial
evidence, is contrary to the manifest weight of the evidence, is in excess of
the statutory authority or jurisdiction of the commission, or violates
constitutional rights.  If the Mississippi Supreme Court remands the matter to
the Public Service Commission for further proceedings, the commission shall
enter a final financing order upon remand not more than thirty (30) days from
the time of receipt of the mandate of the court.

SECTION 6.  Except as
provided in this act, a financing order shall:

(a)  Remain in effect
until the system restoration bonds issued pursuant to the order have been paid
in full and the commission-approved financing costs of the system restoration
bonds have been recovered in full; and

(b)  Remain in effect
and unabated notwithstanding the bankruptcy, sale, transfer, reorganization,
merger or dissolution of the electric utility or its successors or assignees.

SECTION 7.  (1)
System restoration bonds issued pursuant to a financing order shall not be the
debt of the electric utility and shall be nonrecourse to the credit or assets
of the electric utility, other than the system restoration property as
specified in the financing order.  System restoration charges paid under any
financing order shall not be considered the revenue of the electric utility for
any purpose, other than for federal tax purposes, including any evaluation of
the electric utility made pursuant to a formula-type rate of return rate plan
established in Section 77-3-2, Mississippi Code of 1972.

(2)  System restoration
bonds shall not be used to finance any project, addition, plant, facility,
extension, capital improvement, equipment, fuel charge or any other
expenditure, unless the electric utility has filed a petition under this act to
finance such expenditure using system restoration bonds.  No action taken by an
electric utility pursuant to a financing order issued under this act shall be
deemed to be unjust or unreasonable.  Further, any expenditure inconsistent
with this section shall not affect the validity of, or security for, any system
restoration bonds.

SECTION 8.  (1)  The
transfer of the system restoration property by the electric utility to the
state that is stated to be a true sale or absolute transfer as authorized in a
financing order shall be treated as an absolute transfer of all of the electric
utility's interest in the system restoration property that is specified in a
financing order, and not as a pledge or other financing of the system
restoration property.

(2)  A valid and enforceable
lien and security interest in system restoration property may be created by a
financing order and the execution and delivery of a security agreement with the
state in connection with the issuance of system restoration bonds.

(a)  The lien and
security interest shall attach automatically from the time the value is
received by the state for the bonds and transferred to the electric utility in
exchange for the system restoration property and shall be a continuously
perfected lien and security interest in the system restoration property, and
all proceeds from the property shall have priority in the order of filing and
take precedence over any subsequent judicial or other lien creditor.

(b)  Transfer of an
interest in securitization property to the state, as assignee, shall be
perfected against all third parties, including subsequent judicial or other
lien creditors, when the financing order becomes effective, transfer documents
have been delivered to the state, as assignee, and, if required by a financing order,
a notice of that transfer has been filed with the Mississippi Secretary of
State.

(c)  The priority of a
lien and security interest perfected under this section is not impaired by any
later modification of the financing order or by the commingling of funds with
other revenues paid by customers to the electric utility, or by electric
utilities to the state, as assignee, or otherwise paid.  If system restoration
property has been transferred to an assignee, any revenues related to that
property shall be held in trust for the assignee.

(d)  The procedure set
forth herein shall provide the full and complete authority for the perfection
of a lien and security interest in the system restoration property.

(3)  The rights and
interests of an electric utility under a financing order, including the right
to impose, collect, receive, and enforce the payment of system restoration
charges authorized in the financing order, shall be only contract rights and
choses in action until the property is first transferred to the state in
connection with the issuance of system restoration bonds, at which time the
property becomes system restoration property.  Upon the issuance of system
restoration bonds pursuant to a financing order, the system restoration
property created under such financing order shall constitute an existing,
intangible, present property right or interest of the state, as assignee, in
the property, notwithstanding that the imposition and collection of a system
restoration charge depends on the electric utility to which the financing order
is issued performing its servicing functions relating to the collection of the
system restoration charge and on future provision of electric service.  System
restoration property shall exist whether or not the revenues or proceeds
arising from the property have been billed, have accrued, or have been
collected, and notwithstanding the fact that the value or amount of the
property is dependent on the future provision of service to customers by the
electric utility or its successors or assignees.  The financing order may
provide that the creation of the electric utility's system restoration property
is conditioned upon, and shall be simultaneous with, the sale, assignment, or
other transfer of the system restoration property to the state, as assignee,
and the creation of the security interest in the system restoration property to
secure storm recovery bonds.

(4)  System restoration
property specified in a financing order shall continue to exist until the
system restoration bonds issued pursuant to the financing order are paid in
full and all financing costs and other costs of the bonds have been recovered
in full.

(5)  All system restoration
property specified in a financing order shall be pledged by the state to secure
system restoration bonds issued pursuant to the financing order.

(6)  Upon transfer of the
system restoration property by the electric utility to the state, the electric
utility shall have no right to, nor any interest in, the system restoration
property, other than the obligation to collect the system restoration charges
and transfer those charges to the state as directed in any financing order and
any resolution of the State Bond Commission or related financing document.

(7)  Upon transfer of the
system restoration property by the electric utility to the state, the interest
of the state in the system restoration property specified in a financing order
issued to an electric utility, and in the revenue and collections arising from
that system restoration property, is not subject to setoff, counterclaim,
surcharge or defense by the electric utility or any other person, or in
connection with the reorganization, bankruptcy or other insolvency of the
electric utility or any other entity.

(8)  Any successor to an electric
utility, whether pursuant to any reorganization, bankruptcy or other insolvency
proceeding, or whether pursuant to any merger or acquisition, sale or other
business combination, or transfer by operation of law, or as a result of
electric utility restructuring or otherwise, shall perform and satisfy all
obligations of, and have the same rights under a financing order as, the
electric utility under the financing order in the same manner and to the same
extent as the electric utility, including collecting and paying to the person
entitled to receive the revenues, collections, payments or proceeds of the
system restoration property.

(9)  If a default or
termination occurs under the bonds, holders of the bonds or their
representatives may foreclose on or otherwise enforce their lien and security
interest in any system restoration property, and the Public Service Commission
may require any revenues received from the system restoration property created
by a financing order be paid to a new owner of the system restoration property.

SECTION 9.  The
proceeds of system restoration bonds authorized by a financing order, net of
issuance costs incurred by the state, shall be used by the state solely to
purchase the system restoration property created under the terms of such
financing order.

SECTION 10.  (1)  For
the purpose of providing for the payment of the principal of and interest upon
bonds issued under this act and any related debt service costs, the State
Treasurer shall establish in the State Treasury, or with a trustee appointed by
the State Treasurer, a system restoration bond sinking fund for each electric
utility for which bonds are issued under this act pursuant to a financing
order.  Each sinking fund shall consist of the system restoration property required
to be deposited into the fund by an electric utility pursuant to this act and
such other funds or reserves as may be authorized in a financing order.
Unexpended amounts remaining in a sinking fund at the end of a fiscal year
shall not lapse into the State General Fund, and any interest earned or
investment earnings on amounts in a sinking fund shall be deposited into the
sinking fund.

(2)  All system restoration
property received by an electric utility shall be deposited in the sinking fund
of the electric utility not less than monthly upon receipt by the electric
utility, as provided in the financing order.  The State Treasurer shall mandate
the manner in which such deposit shall be made, consistent with the terms of
the financing order.

(3)  The money in each bond
sinking fund established for an electric utility pursuant to this act shall be
used to pay, along with all financing costs, the principal and interest on
system restoration bonds issued under a financing order issued to the electric
utility when due, in accordance with the resolution or other instrument under
which the system restoration bonds are issued.

(4)  When the State Bond
Commission determines a system restoration sinking fund or funds to be
sufficient to retire the outstanding bonds in accordance with their terms, it
shall certify this to the commission in writing.  The State Bond Commission
shall retire the bonds not more than sixty (60) days after such certification.
Any unexpended amounts remaining in the sinking fund following the retirement
of the bonds shall be applied as directed by the commission in the financing
order.

(5)  Upon the retirement of
the bonds, the electric utility shall immediately petition the Public Service
Commission for a determination to cease collection of system restoration
charges from electric utility customers.

SECTION 11.  (1)  An
electric utility desiring the issuance of system restoration bonds pursuant to
a financing order shall deliver a timely request to the State Bond Commission.
Upon receipt of such request, the State Bond Commission, in its discretion, may
act as the issuing agent, prescribe the form of the bonds, advertise for and
accept bids, issue and sell the bonds so authorized to be sold, and do any and
all other things necessary and advisable in connection with the issuance and
sale of such bonds.  With advice and consultation from the commission and the
related electric utility, the State Bond Commission may determine the amount of
bonds to be issued; however, the amount of bonds issued shall not exceed the
amount authorized in the financing order.

(2)  Prior to the issuance
of system restoration bonds under this act, the State Bond Commission may
request that the State Treasurer establish or cause to be established the
necessary system restoration bond sinking funds as provided in Section 10 of
this act.

SECTION 12.  The
principal of and interest on the bonds authorized under this act shall be
payable in the manner provided in this section and consistent with the terms of
the related financing order.  Such bonds shall bear such date or dates, be in
such denomination or denominations, bear interest at such rate or rates (not to
exceed the limits set forth in Section 75-17-101, Mississippi Code of 1972), be
payable at such place or places within or outside of the state, mature
absolutely at such time or times not more than twenty-five (25) years from the
date of issue, be redeemable or scheduled for payment before maturity at such
time or times and upon such terms, with or without premium, bear such
registration privileges, and be substantially in such form, all as shall be
determined by resolution of the State Bond Commission.

SECTION 13.  The
bonds authorized by this act may be signed by the Chairman of the State Bond
Commission, or by either his facsimile signature or electronic signature, and
the official seal of the State Bond Commission may be affixed thereto, attested
by the Secretary of the State Bond Commission.  The interest coupons, if any,
to be attached to such bonds may be executed by the facsimile signatures or
electronic signatures of such officers.  Whenever any such bonds shall have
been signed by the officials designated to sign the bonds who were in office at
the time of such signing, but who may have ceased to be such officers before
the sale and delivery of such bonds, or who may not have been in office on the
date such bonds may bear, the signatures of such officers upon such bonds and
coupons shall nevertheless be valid and sufficient for all purposes and have the
same effect as if the persons so officially signing such bonds had remained in
office until their delivery to the purchaser, or had been in office on the date
such bonds may bear.  However, notwithstanding anything herein to the contrary,
such bonds may be issued as provided in the Registered Bond Act of the State of
Mississippi.

SECTION 14.  All
bonds and interest coupons issued under this act have all the qualities and
incidents of negotiable instruments under the Uniform Commercial Code, and in
exercising the powers granted by this act, the State Bond Commission shall not
be required to and need not comply with the Uniform Commercial Code.

SECTION 15.  (1)  The
State Bond Commission may act as the issuing agent for the bonds authorized
under this act, prescribe the form of the bonds, advertise for and accept bids
or negotiate the sale of the bonds, issue and sell the bonds so authorized to
be sold, pay all fees and costs incurred in such issuance and  sale, and do any
and all other things necessary and advisable in connection with the issuance
and sale of such bonds.  The State Bond Commission is authorized and empowered
to pay the costs that are incident to the sale, issuance and delivery of the
bonds authorized under this act from the proceeds derived from the sale of such
bonds.  The State Bond Commission may sell such bonds on sealed bids at public
sale or may negotiate the sale of the bonds for such price as it may determine
to be for the best interest of the state.

(2)  If such bonds are sold
by sealed bids at public sale, notice of the sale of any such bonds shall be
published at least one time, not less than ten (10) days before the date of
sale, and shall be so published in one or more newspapers published or having a
general circulation in the City of Jackson, Mississippi, selected by the State
Bond Commission.

(3)  The State Bond
Commission, when issuing any bonds under this act, may provide that bonds, at
the option of the state, may be called in for payment and redemption at the
call price named therein and accrued interest on such date or dates named
therein.

SECTION 16.  The
system restoration bonds issued under this act may be issued as special revenue
bonds of the State of Mississippi secured by a pledge of the related system
restoration property, and payable solely from the appropriate sinking fund
created in Section 10 of this act.  The bonds shall never constitute an
indebtedness of the State of Mississippi within the meaning of any state
constitutional provision or statutory limitation and shall never constitute or
give rise to a pecuniary liability of the state, or a charge against its
general credit or taxing powers, and such fact shall be plainly stated on the
face of each such bond.  Such revenue bonds shall not be considered when
computing any limitation of indebtedness of the state.

All bonds issued under this
act, and all interest coupons applicable thereto, shall be construed to be
negotiable instruments, despite the fact that they are payable solely from a
specified source.

SECTION 17.  The
bonds authorized under this act may be issued without any other proceedings or
the happening of any other conditions or things other than those proceedings,
conditions and things which are specified or required by this act.  Any
resolution providing for the issuance of bonds under this act shall become
effective immediately upon its adoption by the State Bond Commission, and any
such resolution may be adopted at any regular or special meeting of the State
Bond Commission by a majority of its members.

SECTION 18.  The
bonds authorized under this act may be validated in the Chancery Court of the
First Judicial District of Hinds County, Mississippi, in the manner and with
the force and effect provided by Chapter 13, Title 31, Mississippi Code of
1972, for the validation of county, municipal, school district and other
bonds.  The notice to taxpayers required by such statutes shall be published in
a newspaper published or having a general circulation in the City of Jackson,
Mississippi.

SECTION 19.  Any
holder of bonds issued under the provisions of this act or of any of the
interest coupons pertaining thereto may, either at law or in equity, by suit,
action, mandamus or other proceeding, protect and enforce any and all rights
granted under this act, or under such resolution, and may enforce and compel
performance of all duties required by this act to be performed, in order to
provide for the payment of bonds and interest thereon.

SECTION 20.  All
bonds issued under this act shall be legal investments for trustees and other
fiduciaries, and for savings banks, trust companies and insurance companies
organized under the laws of the State of Mississippi, and such bonds shall be
legal securities which may be deposited with and shall be received by all
public officers and bodies of this state and all municipalities and political
subdivisions for the purpose of securing the deposit of public funds.

SECTION 21.  Upon an
application by an electric utility to the commission pursuant to Section 4 of
this act and the issuance of a financing order by the commission, the State
Bond Commission may, upon the request of the electric utility, issue refunding
bonds for the purpose of paying any system restoration bonds at or prior to
their maturity or upon acceleration or redemption.  Refunding bonds may be
issued at such time prior to the maturity or redemption of the refunded bonds
as the commission and the State Bond Commission may determine.  The refunding
bonds shall be issued pursuant to the Mississippi Bond Refinancing Act, Section
31-27-1 et seq., Mississippi Code of 1972, or the General Refunding Law of
1934, Section 31-15-1 et seq., Mississippi Code of 1972.

SECTION 22.  Bonds
issued under this act and income therefrom shall be exempt from all taxation in
the State of Mississippi.

SECTION 23.  The
proceeds of the bonds issued under this act shall be used solely for the
purposes herein provided, including the costs incident to the issuance and sale
of such bonds.

SECTION 24.  The
State Treasurer is authorized, without further process of law, to certify to
the Department of Finance and Administration the necessity for warrants, and
the Department of Finance and Administration is authorized and directed to
issue such warrants, in such amounts as may be necessary to pay when due the
principal of, premium, if any, and interest on, or the accreted value of, all
bonds issued under this act, and the State Treasurer shall forward the
necessary amount to the designated place or places of payment of such bonds in
ample time to discharge such bonds, or the interest thereon, on the due dates
thereof.

SECTION 25.  (1)
System restoration charges shall not be included within the gross income of the
utility in the calculation of any sales tax pursuant to Section 27-65-19, Mississippi
Code of 1972, or the calculation of any gross revenues of the electric utility
in the calculation of any franchise fees pursuant to Section 77-3-17,
Mississippi Code of 1972, or pursuant to any franchise fee agreement between
any electric utility and any municipality.

(2)  Nothing in this act
shall be construed or interpreted as lessening or reducing the rights and
privileges of an electric utility set out in Section 79-23-1, Mississippi Code
of 1972, and in the Mississippi Uniform Trade Secrets Act, Section 75-26-1 et
seq., Mississippi Code of 1972, and in the rules and regulations of the Public
Service Commission implementing such statutes.

SECTION 26.  The
state pledges to and agrees with holders of system restoration bonds or system
restoration property, and other financing parties, that the state will not:

(a)  Alter the
provisions of this act which make the system restoration charge imposed by a
financing order irrevocable; or

(b)  Take or permit any
action that would alter or impair the system restoration property or, except as
allowed under this act, reduce, alter or impair the system restoration charge
that is to be imposed, collected and remitted for the benefit of the
bondholders and other financing parties until any and all principal, interest,
premium, financing costs and other fees, expenses or charges incurred, and any
contracts to be performed in connection with the related system restoration
bonds, have been paid and performed in full.  The state shall cause this pledge
to be included in any documentation relating to the system restoration bonds.

SECTION 27.  The
provisions of this act shall be deemed to be full and complete authority for
the exercise of the powers herein granted, but this act shall not be deemed to
repeal or to be in derogation of any existing law of this state.

SECTION 28.  This act
shall take effect and be in force from and after its passage.
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