The purpose of this hearing shall be to receive testimony and exhibits and to take final action relative to the Commission’s shall be to receive testimony and exhibits regarding the tax impacts on Peoples Gas System resulting from the passage of the Tax Cuts and Jobs Act of 2017 and to take action on any motions or other matters that may be pending at the time of the hearing. The Commission may rule on any such motions from the bench or may take the matters under advisement. This proceeding shall: (1) allow the parties to present evidence and testimony in support of their positions; (2) allow for such other purposes as the Commission may deem appropriate.