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Investor Presentaiton

Tax Reform & Senate Bill 978 Tax reform On December 29, 2017 PGE filed a deferral application with the OPUC Defer 2017 and 2018 tax impacts ⚫ 2019 Impacts of the Tax Cuts and Jobs Act were addressed in the 2019 test year General Rate Case PGE will begin to amortize an interim tax deferral for two years beginning January 1, 2019 • All issues regarding method, final refund amount, and earnings review will be addressed in the deferral docket Company cash flow and credit metrics remain strong Senate Bill 978 The Oregon Legislative Assembly passed SB 978 in 2017. The bill required the OPUC to establish a public process to investigate how developing industry trends, technologies, and policy drivers may impact the existing electricity regulatory system. • • The OPUC issued a final report on September 14, 2018 and states that it is not recommending changes to Oregon's wholesale or retail market structure. It is looking to build upon the success of the existing regulatory system based upon stakeholder feedback. The OPUC's recommendations fall into six categories: • • Affordability Equity and environmental justice Climate change and GHG mitigation • Customer choice Utility incentive alignment Participation Portland General Electric 9
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