[§239-6.5]  Tax credit for lifelinetelephone service subsidy.  A telephone public utility subject to thischapter that has been authorized to establish lifeline telephone service ratesby the public utilities commission shall be allowed a tax credit, equal to thelifeline telephone service costs incurred by the utility, to be applied againstthe utility's tax imposed by this chapter.  The amount of this credit shall bedetermined and certified annually by the public utilities commission.  The taxliability for a telephone public utility claiming the credit shall becalculated in the manner prescribed in section 239-5; provided that the amountof tax due from the utility shall be net of the lifeline service credit. [L1986, c 116, §2]