(1) As used in this section:
(a) "Energy rebate program" means a program operated by a large-scale public utility that provides financial rebates or incentives to customers for measures that reduce energy consumption or improve the efficiency of energy consumption.
(b) "Large-scale public utility" means a public utility that:
(i) provides retail electric service to more than 200,000 retail customers in the state; or
(ii) provides retail natural gas service to more than 200,000 retail customers in the state.
(c) "Office" means the Office of Energy Development created in Section 79-6-401.
(2) On or before September 1, 2026, and annually thereafter on or before September 1, a large-scale public utility that operates an energy rebate program shall submit a report to the office describing the energy rebate program operated by the large-scale public utility during the previous calendar year.
(3) The report required by Subsection (2) shall include:
(a) a description of each energy rebate program offered by the large-scale public utility;
(b) for each energy rebate program:
(i) the types of rebates and incentives offered, including financial amounts and eligibility criteria;
(ii) customer participation during the program year, including the number of participants in each of the following customer categories:
(A) residential customers;
(B) commercial customers;
(C) industrial customers;
(D) irrigation customers; and
(E) any other customer class as determined by the large-scale public utility;
(iii) the total amount of rebates and incentives issued;
(iv) energy savings achieved through the program;
(v) cost-effectiveness metrics for the program; and
(vi) administrative costs incurred; and
(c) how each energy rebate program aligns with the state energy policy described in Section 79-6-301.