Senate committee substitute to the 1st edition makes the following changes. 

Adds that the purpose of Section 4 of the act is to clarify the intent of the 2013 Session of the General Assembly that the Utilities Commission must adjust the rate for sales of electricity, piped natural gas, and water and wastewater service to reflect tax changes made by SL 2013-316. Makes technical and conforming changes.

Adds a new Section 24, the purpose of which is to extend the statute of limitations for requesting a refund of State income taxes to conform to federal tax treatment of the rollover of an airline payment amount by a qualified airline employee to a traditional or Roth IRA to prevent double taxation of the amount for State income tax purposes. Defines airline payment amount and qualified airline employee. Allows a qualified airline employee, or the surviving spouse of a qualified airline employee, that meets all of the following conditions to apply to the Department of Revenue for a refund of the State individual income tax paid on the airline payment amount that was transferred to a traditional IRA: (1) received an airline payment amount in a taxable year beginning before 21 January 1, 2012, and included the amount in federal adjusted gross income; (2) transferred any portion of the airline payment amount to a traditional IRA by August 13, 2012; and (3) filed a claim for refund of federal individual income tax paid on the airline payment amount by April 15, 2015, that was accepted by the Internal Revenue Service. Requires a request for a refund to be made to the Secretary of Revenue on or before October 15, 2015 and bars refund requests received after that date.