2.2.0.7 false .Effects of New Healthcare Legislation 0209 - Disclosure - .Effects of New Healthcare Legislation true false false false 1 false false 2 Effects of New Healthcare Legislation [Abstract] 0 wgl_EffectsOfNewHealthcareLegislationAbstract wgl false na duration Effects of New Healthcare Legislation. false false false false false true false false false false false false 1 false false false false 0 0 false false false xbrli:stringItemType string Effects of New Healthcare Legislation. false 3 Effects of New Healthcare Legislation 1 wgl_EffectsOfNewHealthcareLegislationTextBlock wgl false na duration Effects of New Healthcare Legislation. false false false false false false false false false false false verboselabel false 1 false false false false 0 0   <div style="font-family: Helvetica,Arial,sans-serif"> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b>NOTE 9. EFFECTS OF NEW HEALTHCARE LEGISLATION</b> </div> <div align="center" style="font-size: 10pt"> <div style="width: 100%; border-bottom: 1px solid #000000; font-size: 1px">  </div> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     On March 23 and March 30, 2010 the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act, respectively (collectively the “PPACA”) became law resulting in comprehensive healthcare reform legislation that affect the accounting for employer provided benefits. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     Washington Gas provides certain healthcare benefits for active and retired employees (the Plan). Washington Gas is self-insured for the majority of healthcare costs. Because the Plan provides prescription drug benefits equal to or greater than Medicare Part D coverage, Washington qualified for a non-taxable subsidy from the Federal government, which has had the effect of lowering other post retirement employee benefit expense (OPEB) and Washington Gas’s effective tax rate. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     Since the year ended September 30, 2004, Washington Gas has reflected the favorable tax benefit (“the Med D tax benefit”) of the non-taxable subsidy in its effective tax rate. Healthcare reform legislation eliminated future Med D tax benefits. During the current fiscal year, the Med D tax benefit has been recognized through the date of the enactment of the PPACA. The subsequent elimination of the Med D tax benefit is expected to increase the effective tax rate for the year ending September 30, 2010 by approximately 0.7%. Washington Gas expects the annual effective tax rate will increase by approximately 1% in subsequent years. In March 2010, regulatory assets increased by $41.2 million to reflect the probable recovery of the higher future tax expense from utility customers. An immaterial amount of tax expense was recorded in March 2010 related to the effect of the PPACA on our non-utility business. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     Washington Gas is continuing to evaluate the remaining provisions of the PPACA and their potential effect on the plan, its benefits, and the assumptions around measuring the related OPEB liability. </div>   </div>  <div style="font-family: Helvetica,Arial,sans-serif"> <div align="center" style="font-size: 10pt; margin-top: 0pt"> <b> </b> <i> </i> </div> </div>  <!-- Begin Block Tagged Note false false false us-types:textBlockItemType textblock Effects of New Healthcare Legislation. No authoritative reference available. false 1 2 false UnKnown UnKnown UnKnown false true