I 

109TH CONGRESS 

2D SESSION H. R. 4729 

To provide a refundable tax credit for certain home energy costs. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 8, 2006 

Mr. LATOURETTE (for himself, Mr. MEEHAN, Mr. BROWN of Ohio, Mr. RYAN

of Ohio, Mr. MCCOTTER, Mr. TIBERI, Mr. NEY, Mr. SIMMONS, Mr. 

RUSH, Mr. DOYLE, Mr. EVANS, Mr. MCHUGH, Mrs. MILLER of Michigan, Mrs. JONES of Ohio, Mr. REYNOLDS, and Mr. KUCINICH) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To provide a refundable tax credit for certain home energy 

costs. 

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 ‘‘Home Energy Assist5 ance Tax Credit Act of 2006’’. 

6 SEC. 2. REFUNDABLE TAX CREDIT FOR HOME ENERGY 

7 COSTS. 

8 (a) IN GENERAL.—In the case of an individual, there 

9 shall be allowed as a credit against the tax imposed by 
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1 chapter 1 of the Internal Revenue Code of 1986 for the 

2 first taxable year of such individual ending after March 

3 31, 2005, an amount equal to 25 percent of the qualified 

4 2006 winter home energy costs of the taxpayer. 

5 (b) LIMITATIONS.— 

6 (1) DOLLAR LIMITATION.—The credit allowed 

7 under subsection (a) for any taxable year shall not 

8 exceed $200 ($400 in the case of a joint return). 

9 (2) LIMITATION BASED ON MODIFIED AD10 JUSTED GROSS INCOME.— 

11 (A) IN GENERAL.—The amount allowable 

12 as a credit under subsection (a) for any taxable 

13 year shall be reduced (but not below zero) by an 

14 amount which bears the same ratio to the 

15 amount so allowable (determined without re16 gard to this paragraph but with regard to para17 graph (1)) as— 

18 (i) the amount (if any) by which the 

19 taxpayer’s adjusted gross income exceeds 

20 $30,000 ($60,000 in the case of a joint re21 turn), bears to— 

22 (ii) $10,000 ($20,000 in the case of a 

23 joint return). 

24 (B) DETERMINATION OF ADJUSTED GROSS

25 INCOME.—For purposes of subparagraph (A), 
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1 adjusted gross income shall be determined with2 out regard to sections 911, 931, and 933 of the 

3 Internal Revenue Code of 1986. 

4 (c) QUALIFIED HOME ENERGY COSTS.—For pur5 poses of this section, the term ‘‘qualified 2006 winter 

6 home energy costs’’ means, with respect to any taxable 

7 year, the aggregate amount paid or incurred by the tax8 payer during the period beginning on October 1, 2005, 

9 and ending on March 31, 2006, for electricity, natural gas, 

10 propane, and heating oil, which is used in connection with 

11 the taxpayer’s principal place of abode. 

12 (d) CREDIT TREATED AS A REFUNDABLE CREDIT.— 

13 For purposes of the Internal Revenue Code of 1986, the 

14 credit allowed under subsection (a) shall be treated as al15 lowed under subpart C of part IV of subchapter A of chap16 ter 1 of such Code. 

17 (e) DENIAL OF DOUBLE BENEFIT.—For purposes of 

18 this section— 

19 (1) IN GENERAL.—No credit shall be allowed 

20 under subsection (a) for any expense for which a de21 duction or credit is allowed under any other provi22 sion of chapter 1 of the Internal Revenue Code of 

23 1986. 

24 (2) GRANTS.—The credit allowed under this 

25 section (determined without regard to this para-
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1 graph) shall be reduced (but not below zero) by the 

2 aggregate amount received by the taxpayer under 

3 any Federal, State, or local government program for 

4 the expenses described in subsection (c). 

5 (f) CONFORMING AMENDMENT.—Section 1324(b)(2) 

6 of title 31, United States Code, is amended by inserting 

7 ‘‘, or enacted under the Home Energy Assistance Tax 

8 Credit Act of 2006’’ after ‘‘Taxpayer Relief Act of 1997’’. 

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