Gulf Power customers could see lower electricity bills as soon as early spring, as a result of the new tax law. The corporate tax rate was reduced from 35 percent to 21 percent, and electric utilities in a number of states have announced plans to pass those savings on to customers in the form of lower rates. Gulf Power spokesman Jeff Rogers said the company wants to return whatever it can to customers. He said Gulf Power will file a proposal with the Florida Public Service Commission by the end of February and customers could see lower rates as soon as April.