FL S1860

Establishes $100 million in utility customer assistance funds to help residential customers with past-due utility bills dating back to May 9, 2020, administered through the Office of Energy within the Department of Agriculture and Consumer Services.

Requires participating utilities (electric, natural gas, and water) to prioritize assistance for accounts more than 60 days past due, establish COVID-19 relief repayment plans amortized over 6-24 months with no fees or interest, and notify eligible customers within 30 days of receiving funds.

Mandates utilities maintain service without disconnection through December 31, 2021, waive reconnection fees for customers disconnected since March 9, 2020, and direct customers to other available state and federal assistance resources.

Requires utilities to use federal coronavirus relief funds (CARES Act) for direct subsidy payments to customers with accounts more than 60 days past due, provided such use meets Treasury Department eligibility requirements.

Obligates participating utilities to establish separate COVID-19 customer assistance funds, record payments using generally accepted accounting principles, and submit detailed accounting reports to state leadership and regulators by December 31, 2021.