Electricity Price Spike Act of 2000

[AI summary unavailable — showing source text] Electricity Price Spike Act of 2000 - Amends the Internal Revenue Code to impose an excise tax on the sale in the United States of any electricity equal to the applicable percentage of the windfall profit on such sale. Allows (until December 31, 2003), in the case of an individual, a limited tax credit for the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during such taxable year. Requires each State to have or create a not-for-profit membership corporation to be known as the Citizens' Utility Board, Inc. Establishes an independent board to be known as the Reasonable Profits Board. Authorizes appropriations.…