The commission shall provide that any net decrease in a utility corporation's tax expense resulting from the amendments made to sections one hundred eighty-four, one hundred eighty-six-a and one hundred eighty-six-e of the tax law by the chapter of the laws of nineteen hundred ninety-seven which enacted this section shall inure to the benefit of the ratepayers of such corporation.
N.Y. Pub. Serv. Law § 119-C