Summary: Revises Tariff WN U-28 to refund to customers the "temporary" changes associated with the effects of the Tax Cuts and Jobs Act per Commission Order 07 in Dockets UE-170485/UG-170486. The net effect of the proposed tariff is a decrease in annual revenue of $7.9 million, or 1.5 percent. The average residential bill impact for a customer using 938 kWhs per month would be a reduction of $1.33 or 1.5 percent.