Public Notice

​Program Notice: California Arrearage Payment Program​ Notice 2021-09

The Department of Community Services and Development (CSD) has released CAPP Program Notice 2021-09, which contains updated information and guidance regarding the implementation of the newly established California Arrearage Payment Program (CAPP).

CAPP Program Notice 2021-09 provides additional guidance to state energy utility companies regarding the taxability of CAPP Benefits issued to eligible utility customers. Specifically, this Program Notice​ details the guidance issued on November 17, 2021 by the Internal Revenue Service pursuant to FS-2021-16, November 2021, as it relates to the tax implications of the use of Coronavirus State and Local Fiscal Recovery Funds established by the American Rescue Plan Act to pay past due utility bills on behalf of eligible utility customers.

If you have questions or need additional guidance regarding CAPP, please contact CSD at CAPP@csd​.ca.gov.

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