In determining an appropriate pretax return for a public utility, the commission may consider the following factors:

1. (1) The current state and federal income tax rates.
2. (2) The eligible utility's actual regulatory capital structure.
3. (3) The actual cost rates for the eligible utility's long term debt and preferred stock.
4. (4) The eligible utility's cost of common equity.
5. (5) Other components that the commission considers appropriate.

As added by P.L.137-2020, SEC.15.