The Maine Public Utilities Commission opened an investigation on Oct. 3 to determine the impact of certain aspects of the federal tax law on Emera Maine’s revenue requirements including excess deferred income taxes, savings associated with the time period from Jan. 1 to June. 30, and whether these savings can be used to offset storm restoration costs. The investigation will also consider the recovery of the company’s vegetation management deferral. In June, the commission authorized a rate increase of about $4.45 million as of July 1, down from the company’s request of about 10 million to reflect the tax reforms that slashed the federal corporate income tax rate to 21 percent from 35 percent. Emera Maine is a subsidiary of Emera Inc.