I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Lowering Energy 

5 Costs for Manufactured Homeowners Act’’. 

6 SEC. 2. REFUNDABLE CREDIT FOR MANUFACTURED HOME 

7 SKIRTING EXPENSES. 

8 (a) IN GENERAL.—Subpart C of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by adding at the end the following new 

2 section: 

3 ‘‘SEC. 36C. CREDIT FOR MANUFACTURED HOME SKIRTING 

4 EXPENSES. 

5 ‘‘(a) IN GENERAL.—In the case of an individual, 

6 there shall be allowed as a credit against the tax imposed 

7 by this subtitle an amount equal to 20 percent of the man8 ufactured home skirting expenses paid or incurred by the 

9 individual during the taxable year. 

10 ‘‘(b) LIMITATIONS.— 

11 ‘‘(1) LIMITATION BASED ON MODIFIED AD12 JUSTED GROSS INCOME.—Subsection (a) shall not 

13 apply to any taxpayer for any taxable year if the 

14 taxpayer’s modified adjusted gross income (as de15 fined in section 36(b)(2)(B)) exceeds— 

16 ‘‘(A) in the case of a joint return, 

17 $300,000, and 

18 ‘‘(B) in any other case, $150,000. 

19 ‘‘(2) DOLLAR LIMIT ON AMOUNT CRED20 ITABLE.—The aggregate amount of the credit al21 lowed under subsection (a) with respect to any tax22 payer shall not exceed $500. 

23 ‘‘(c) MANUFACTURED HOME SKIRTING EXPENSES.— 

24 For purposes of this section— 


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1 ‘‘(1) IN GENERAL.—The term ‘manufactured 

2 home skirting expenses’ means expenses relating to 

3 the addition of skirting to a qualifying manufactured 

4 home. 

5 ‘‘(2) QUALIFYING MANUFACTURED HOME.—The 

6 term ‘qualifying manufactured home’ means a man7 ufactured home which— 

8 ‘‘(A) is described in section 603(6) of the 

9 National Manufactured Housing Construction 

10 and Safety Standards Act of 1974 (42 U.S.C. 

11 5402(6)), 

12 ‘‘(B) was built after 1976, and 

13 ‘‘(C) is used as the primary residence of 

14 the taxpayer. 

15 ‘‘(3) SKIRTING.—The term ‘skirting’ means 

16 weather-resistant material used to enclose the space 

17 from the bottom of the manufactured home to 

18 grade.’’. 

19 (b) CONFORMING AMENDMENTS.— 

20 (1) Section 6211(b)(4)(A) of the Internal Rev21 enue Code of 1986 is amended by inserting ‘‘36C,’’ 

22 after ‘‘36B,’’. 

23 (2) Paragraph (2) of section 1324(b) of title 

24 31, United States Code, is amended by inserting 

25 ‘‘36C,’’ after ‘‘36B,’’. 


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1 (3) The table of sections for subpart C of part 

2 IV of subchapter A of chapter 1 of the Internal Rev3 enue Code of 1986 is amended by inserting after the 

4 item relating to section 36B the following new item: 

‘‘Sec. 36C. Credit for manufactured home skirting expenses.’’. 

5 (c) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 December 31, 2024. 

Æ 


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