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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9935 Introduced in House (IH)]

<DOC>

118th CONGRESS
  2d Session
                                H. R. 9935

 To amend the Internal Revenue Code of 1986 to establish a refundable 
 tax credit for the addition of skirting to certain manufactured homes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            October 4, 2024

  Ms. Perez introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to establish a refundable 
 tax credit for the addition of skirting to certain manufactured homes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Lowering Energy Costs for 
Manufactured Homeowners Act''.

SEC. 2. REFUNDABLE CREDIT FOR MANUFACTURED HOME SKIRTING EXPENSES.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 36C. CREDIT FOR MANUFACTURED HOME SKIRTING EXPENSES.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this subtitle an amount 
equal to 20 percent of the manufactured home skirting expenses paid or 
incurred by the individual during the taxable year.
    ``(b) Limitations.--
            ``(1) Limitation based on modified adjusted gross income.--
        Subsection (a) shall not apply to any taxpayer for any taxable 
        year if the taxpayer's modified adjusted gross income (as 
        defined in section 36(b)(2)(B)) exceeds--
                    ``(A) in the case of a joint return, $300,000, and
                    ``(B) in any other case, $150,000.
            ``(2) Dollar limit on amount creditable.--The aggregate 
        amount of the credit allowed under subsection (a) with respect 
        to any taxpayer shall not exceed $500.
    ``(c) Manufactured Home Skirting Expenses.--For purposes of this 
section--
            ``(1) In general.--The term `manufactured home skirting 
        expenses' means expenses relating to the addition of skirting 
        to a qualifying manufactured home.
            ``(2) Qualifying manufactured home.--The term `qualifying 
        manufactured home' means a manufactured home which--
                    ``(A) is described in section 603(6) of the 
                National Manufactured Housing Construction and Safety 
                Standards Act of 1974 (42 U.S.C. 5402(6)),
                    ``(B) was built after 1976, and
                    ``(C) is used as the primary residence of the 
                taxpayer.
            ``(3) Skirting.--The term `skirting' means weather-
        resistant material used to enclose the space from the bottom of 
        the manufactured home to grade.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 
        1986 is amended by inserting ``36C,'' after ``36B,''.
            (2) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36C,'' after ``36B,''.
            (3) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. Credit for manufactured home skirting expenses.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.
                                 <all>
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