I 

111TH CONGRESS 

1ST SESSION H. R. 3958 

To amend the Internal Revenue Code to provide for a refundable tax credit 

for heating fuels. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 28, 2009 

Mr. HODES introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code to provide for a 

refundable tax credit for heating fuels. 

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 ‘‘Heating Energy As5 sistance Tax Credit Act of 2009’’. 

6 SEC. 2. REFUNDABLE CREDIT FOR HOME HEATING. 

7 (a) IN GENERAL.—Subpart C of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 (relating to refundable credits) is amended by insert10 ing after section 36A the following new section: 


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1 ‘‘SEC. 36B. HOME HEATING CREDIT. 

2 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli3 gible individual, there shall be allowed as a credit against 

4 the tax imposed by this chapter for the taxable year an 

5 amount equal to amounts paid or incurred by the taxpayer 

6 during the taxable year to heat the principal place of 

7 abode of the taxpayer. 

8 ‘‘(b) LIMITATIONS.— 

9 ‘‘(1) LIMITATION BASED ON DOLLAR

10 AMOUNT.—The amount allowed as a credit under 

11 subsection (a) for a taxable year shall not exceed 

12 $1,000 ($2,000 in the case of a joint return). 

13 ‘‘(2) LIMITATION BASED ON ADJUSTED GROSS

14 INCOME.—In the case of a taxpayer whose adjusted 

15 gross income for the taxable year— 

16 ‘‘(A) is greater than $75,000 but not more 

17 than $100,000 (in the case of a joint return, 

18 greater than $150,000 but not more than 

19 $200,000), paragraph (1) shall be applied by 

20 substituting ‘$500’ for ‘$1,000’ (in the case of 

21 a joint return, ‘$1,000’ for ‘$2,000’), and 

22 ‘‘(B) is greater than $100,000 ($200,000 

23 in the case of a joint return), the amount al24 lowed as a credit under subsection (a) shall be 

25 zero. 


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1 ‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 

2 section— 

3 ‘‘(1) IN GENERAL.—The term ‘eligible indi4 vidual’ means any individual whose principal place of 

5 abode is in the United States. 

6 ‘‘(2) EXCEPTION.—Except as provided in para7 graph (3), such term shall not include any indi8 vidual— 

9 ‘‘(A) who is not a citizen or lawful perma10 nent resident of the United States, or 

11 ‘‘(B) with respect to whom a deduction 

12 under section 151 is allowed to another tax13 payer for a taxable year beginning in the cal14 endar year in which such individual’s taxable 

15 year begins. 

16 ‘‘(3) SPECIAL RULE FOR MARRIED INDIVID17 UALS.—In the case of persons married to each 

18 other, if one spouse is an eligible individual, the 

19 other spouse shall be treated as an eligible indi20 vidual. 

21 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No credit shall 

22 be allowed under subsection (a) for any expense for which 

23 a deduction or credit is allowed under any other provision 

24 of this chapter.’’. 

25 (b) CONFORMING AMENDMENTS.— 


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1 (1) Subparagraph (A) of section 6211(b)(4) of 

2 such Code is amended by inserting ‘‘36B,’’ after 

3 ‘‘36A,’’. 

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

5 31, United States Code, is amended by inserting 

6 ‘‘36B,’’ after ‘‘36A,’’. 

7 (c) CLERICAL AMENDMENT.—The table of sections 

8 for subpart C of part IV of subchapter A of chapter 1 

9 of the Internal Revenue Code of 1986 is amended by in10 serting after the item relating to section 36A the following 

11 new item: 

‘‘Sec. 36B. Home heating credit.’’. 

12 (d) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to taxable years beginning after 

14 December 31, 2009. 

Æ 


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