(a) General. — A credit shall be allowed against the primary tax liability of an eligible taxpayer under this article for the cost of providing electric or natural gas or water utility service, or any combination of electric, natural gas or water utility services, at special reduced rates to qualified low-income residential customers which has not been reimbursed by any other means.
(b) Definitions. — For purposes of this section, the term:
(1) “Eligible taxpayer” means a utility which has provided electric, natural gas, water, or sewer utility service, or any combination of electric, natural gas, water, or sewer utility services, to qualified low-income residential customers at special reduced rates.