Summary: Revises Tariff WN U-28, Schedule 73 Residential Debt Relief Program to establish and implement a temporary COVID-19 bill assistance program for residential customers effective April 1, 2021, following the Term Sheet the Commission approved in Docket U-200281. Under this program, the Company will administer financial relief to households that have participated in the Company's Energy Assistance Programs in the past two years, and households at or below 200 percent of federal poverty line, up to a maximum benefit of $2500. The total funding available is $6.5 million of which $5.0 million is assigned to support electricity payments and $1.5 million is assigned to support payments for natural gas service. The Company will defer the cost and seek recovery at a later date.