I 

114TH CONGRESS 

2D SESSION H. R. 5251 

To amend the Internal Revenue Code of 1986 to provide a tax credit for 

property owners who remove hazards relating to lead, asbestos, and radon. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 16, 2016 

Ms. ESTY (for herself and Ms. DELAURO) 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 provide 

a tax credit for property owners who remove hazards 

relating to lead, asbestos, and radon. 

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 ‘‘Healthy Homes Tax 

5 Credit Act’’. 

6 SEC. 2. TAX CREDITS FOR REDUCTION OF LEAD, RADON, 

7 AND ASBESTOS HAZARDS IN HOMES. 

8 (a) IN GENERAL.—Subpart B 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 sections: 

3 ‘‘SEC. 30E. HOME LEAD HAZARD REDUCTION ACTIVITY. 

4 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al5 lowed as a credit against the tax imposed by this chapter 

6 for the taxable year an amount equal to 50 percent of the 

7 lead hazard reduction activity cost paid or incurred by the 

8 taxpayer during the taxable year for each eligible dwelling 

9 unit. 

10 ‘‘(b) LIMITATION.—The amount of the credit allowed 

11 under subsection (a) for any eligible dwelling unit for any 

12 taxable year shall not exceed— 

13 ‘‘(1) $5,000, reduced by 

14 ‘‘(2) the aggregate lead hazard reduction activ15 ity cost taken into account under subsection (a) with 

16 respect to such unit for all preceding taxable years. 

17 ‘‘(c) DEFINITIONS.—For purposes of this section: 

18 ‘‘(1) CERTIFIED LEAD ABATEMENT SUPER19 VISOR.—The term ‘certified lead abatement super20 visor’ means an individual certified by the Environ21 mental Protection Agency pursuant to section 

22 745.226 of title 40, Code of Federal Regulations, or 

23 an appropriate State agency pursuant to section 

24 745.325 of title 40, Code of Federal Regulations. 


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1 ‘‘(2) CERTIFIED INSPECTOR.—The term ‘cer2 tified inspector’ means an inspector certified by the 

3 Environmental Protection Agency pursuant to sec4 tion 745.226 of title 40, Code of Federal Regula5 tions, or an appropriate State agency pursuant to 

6 section 745.325 of title 40, Code of Federal Regula7 tions. 

8 ‘‘(3) CERTIFIED RISK ASSESSOR.—The term 

9 ‘certified risk assessor’ means a risk assessor cer10 tified by the Environmental Protection Agency pur11 suant to section 745.226 of title 40, Code of Federal 

12 Regulations, or an appropriate State agency pursu13 ant to section 745.325 of title 40, Code of Federal 

14 Regulations. 

15 ‘‘(4) ELIGIBLE DWELLING UNIT.— 

16 ‘‘(A) IN GENERAL.—The term ‘eligible 

17 dwelling unit’ means, with respect to any tax18 able year, any dwelling unit which is placed in 

19 service before 1950 and located in the United 

20 States. 

21 ‘‘(B) DWELLING UNIT.—The term ‘dwell22 ing unit’ has the meaning given such term by 

23 section 280A(f)(1). 

24 ‘‘(5) LEAD HAZARD REDUCTION ACTIVITY

25 COST.— 


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1 ‘‘(A) IN GENERAL.—The term ‘lead hazard 

2 reduction activity cost’ means, with respect to 

3 any eligible dwelling unit— 

4 ‘‘(i) the cost for a certified risk asses5 sor to conduct an assessment to determine 

6 the presence of lead pipes or a lead-based 

7 paint hazard, 

8 ‘‘(ii) the cost for performing lead 

9 abatement measures by a certified lead 

10 abatement supervisor, including the re11 moval of lead pipes, the removal of paint 

12 and dust, the permanent enclosure or en13 capsulation of lead-based paint, the re14 placement of painted surfaces, windows, or 

15 fixtures, or the removal or permanent cov16 ering of soil when lead-based paint hazards 

17 are present in such paint, dust, or soil, 

18 ‘‘(iii) the cost for a certified lead 

19 abatement supervisor, those working under 

20 the supervision of such supervisor, or a 

21 qualified contractor to perform all prepara22 tion, cleanup, disposal, and clearance test23 ing activities associated with the lead 

24 abatement measures, and 


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1 ‘‘(iv) costs incurred by or on behalf of 

2 any occupant of such dwelling unit for any 

3 relocation which is necessary to achieve oc4 cupant protection (as defined under section 

5 35.1345 of title 24, Code of Federal Regu6 lations). 

7 ‘‘(B) LIMITATION.—The term ‘lead hazard 

8 reduction activity cost’ does not include any 

9 cost to the extent such cost is funded by any 

10 grant, contract, or otherwise by another person 

11 or any governmental agency. 

12 ‘‘(6) LEAD-BASED PAINT HAZARD.—The term 

13 ‘lead-based paint hazard’ has the meaning given 

14 such term by section 745.63 of title 40, Code of 

15 Federal Regulations. 

16 ‘‘(7) QUALIFIED CONTRACTOR.—The term 

17 ‘qualified contractor’ means a Lead-Safe Certified 

18 Firm or certified renovator under the Lead Renova19 tion, Repair and Painting Program of the Environ20 mental Protection Agency. 

21 ‘‘(d) SPECIAL RULES.— 

22 ‘‘(1) DOCUMENTATION REQUIRED FOR CREDIT

23 ALLOWANCE.—No credit shall be allowed under sub24 section (a) with respect to any eligible dwelling unit 

25 for any taxable year unless— 


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1 ‘‘(A) after lead hazard reduction activity is 

2 complete, a certified inspector or certified risk 

3 assessor provides written documentation to the 

4 taxpayer that includes— 

5 ‘‘(i) evidence that the eligible dwelling 

6 unit meets lead hazard evaluation criteria 

7 established by the Environmental Protec8 tion Agency or under an authorized State 

9 or local program, and 

10 ‘‘(ii) documentation showing that the 

11 lead hazard reduction activity meets the 

12 requirements of this section, and 

13 ‘‘(B) the taxpayer files with the appro14 priate State agency and attaches to the tax re15 turn for the taxable year— 

16 ‘‘(i) the documentation described in 

17 subparagraph (A), 

18 ‘‘(ii) documentation of the lead hazard 

19 reduction activity costs paid or incurred 

20 during the taxable year with respect to the 

21 eligible dwelling unit, and 

22 ‘‘(iii) a statement certifying that the 

23 dwelling unit qualifies as an eligible dwell24 ing unit for such taxable year. 


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1 ‘‘(2) BASIS REDUCTION.—The basis of any 

2 property for which a credit is allowable under sub3 section (a) shall be reduced by the amount of such 

4 credit (determined without regard to subsection (e)). 

5 ‘‘(3) NO DOUBLE BENEFIT.—Any deduction al6 lowable for costs taken into account in computing 

7 the amount of the credit for lead-based paint abate8 ment shall be reduced by the amount of such credit 

9 attributable to such costs. 

10 ‘‘(e) LIMITATION BASED ON AMOUNT OF TAX.—The 

11 credit allowed under subsection (a) for the taxable year 

12 shall not exceed the excess of— 

13 ‘‘(1) the sum of the regular tax liability (as de14 fined in section 26(b)) plus the tax imposed by sec15 tion 55, over 

16 ‘‘(2) the sum of the credits allowable under sub17 part A and sections 27, 29, 30, 30A, 30B, 30C, and 

18 30D for the taxable year. 

19 ‘‘(f) CARRYFORWARD ALLOWED.— 

20 ‘‘(1) IN GENERAL.—If the credit amount allow21 able under subsection (a) for a taxable year exceeds 

22 the amount of the limitation under subsection (e) for 

23 such taxable year (referred to as the ‘unused credit 

24 year’ in this subsection), such excess shall be allowed 


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1 as a credit carryforward for each of the 20 taxable 

2 years following the unused credit year. 

3 ‘‘(2) RULES.—Rules similar to the rules of sec4 tion 39 shall apply with respect to the credit 

5 carryforward under paragraph (1). 

6 ‘‘SEC. 30F. HOME RADON HAZARD REDUCTION ACTIVITY. 

7 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al8 lowed as a credit against the tax imposed by this chapter 

9 for the taxable year an amount equal to 50 percent of the 

10 radon hazard reduction activity cost paid or incurred by 

11 the taxpayer during the taxable year for each eligible 

12 dwelling unit. 

13 ‘‘(b) LIMITATION.—The amount of the credit allowed 

14 under subsection (a) for any eligible dwelling unit for any 

15 taxable year shall not exceed— 

16 ‘‘(1) $5,000, reduced by 

17 ‘‘(2) the aggregate radon hazard reduction ac18 tivity cost taken into account under subsection (a) 

19 with respect to such unit for all preceding taxable 

20 years. 

21 ‘‘(c) DEFINITIONS.—For purposes of this section: 

22 ‘‘(1) ELIGIBLE DWELLING UNIT.— 

23 ‘‘(A) IN GENERAL.—The term ‘eligible 

24 dwelling unit’ means, with respect to any taxVerDate Sep 11 2014 21:23 May 17, 2016 Jkt 059200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H5251.IH H5251

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1 able year, any dwelling unit located in the 

2 United States. 

3 ‘‘(B) DWELLING UNIT.—The term ‘dwell4 ing unit’ has the meaning given such term by 

5 section 280A(f)(1). 

6 ‘‘(2) QUALIFIED RADON MEASUREMENT PRO7 FESSIONAL.—The term ‘qualified radon measure8 ment professional’ means an individual who has 

9 demonstrated the minimum degree of appropriate 

10 technical knowledge and skills specific to radon 

11 measurement in conformance with the requirements 

12 of— 

13 ‘‘(A) a certification standard promulgated 

14 by the American National Standards Institute 

15 or International Organization for Standardiza16 tion, 

17 ‘‘(B) a State, local or other governmental 

18 licensing (or equivalent) program, or 

19 ‘‘(C) any other recognized or accredited 

20 certification process as determined by the Sec21 retary. 

22 ‘‘(3) QUALIFIED RADON MITIGATION PROFES23 SIONAL.—The term ‘qualified radon mitigation pro24 fessional’ means an individual who has demonstrated 

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1 edge and skills specific to radon mitigation in con2 formance with the requirements of— 

3 ‘‘(A) a certification standard promulgated 

4 by the American National Standards Institute 

5 or International Organization for Standardiza6 tion, 

7 ‘‘(B) a State, local or other governmental 

8 licensing (or equivalent) program, or 

9 ‘‘(C) any other recognized or accredited 

10 certification process as determined by the Sec11 retary. 

12 ‘‘(4) RADON.—The term ‘radon’ has the mean13 ing given the term in section 302 of the Toxic Sub14 stances Control Act (15 U.S.C. 2662). 

15 ‘‘(5) RADON HAZARD REDUCTION ACTIVITY

16 COST.— 

17 ‘‘(A) IN GENERAL.—The term ‘radon haz18 ard reduction activity cost’ means, with respect 

19 to any eligible dwelling unit— 

20 ‘‘(i) the cost for a qualified radon 

21 measurement professional to conduct an 

22 assessment to determine the indoor radon 

23 level of the dwelling unit, and 

24 ‘‘(ii) if the indoor radon level of the 

25 dwelling unit is not less than 2 picocuries 


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1 per liter of air, as determined by a quali2 fied radon measurement professional, the 

3 cost for performing radon abatement meas4 ures by a qualified radon mitigation pro5 fessional. 

6 ‘‘(B) LIMITATION.—The term ‘radon haz7 ard reduction activity cost’ does not include any 

8 cost to the extent such cost is funded by any 

9 grant, contract, or otherwise by another person 

10 or any governmental agency. 

11 ‘‘(d) SPECIAL RULES.— 

12 ‘‘(1) DOCUMENTATION REQUIRED FOR CREDIT

13 ALLOWANCE.—No credit shall be allowed under sub14 section (a) with respect to any eligible dwelling unit 

15 for any taxable year unless— 

16 ‘‘(A) after radon hazard reduction activity 

17 is complete, a qualified radon measurement pro18 fessional provides written documentation to the 

19 taxpayer that includes— 

20 ‘‘(i) evidence that the eligible dwelling 

21 unit meets radon hazard evaluation criteria 

22 established under an authorized State or 

23 local program, and 


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1 ‘‘(ii) documentation showing that the 

2 radon hazard reduction activity meets the 

3 requirements of this section, and 

4 ‘‘(B) the taxpayer files with the appro5 priate State agency and attaches to the tax re6 turn for the taxable year— 

7 ‘‘(i) the documentation described in 

8 subparagraph (A), 

9 ‘‘(ii) documentation of the radon haz10 ard reduction activity costs paid or in11 curred during the taxable year with respect 

12 to the eligible dwelling unit, and 

13 ‘‘(iii) a statement certifying that the 

14 dwelling unit qualifies as an eligible dwell15 ing unit for such taxable year. 

16 ‘‘(2) BASIS REDUCTION.—The basis of any 

17 property for which a credit is allowable under sub18 section (a) shall be reduced by the amount of such 

19 credit (determined without regard to subsection (e)). 

20 ‘‘(3) NO DOUBLE BENEFIT.—Any deduction al21 lowable for costs taken into account in computing 

22 the amount of the credit for radon abatement shall 

23 be reduced by the amount of such credit attributable 

24 to such costs. 


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1 ‘‘(e) LIMITATION BASED ON AMOUNT OF TAX.—The 

2 credit allowed under subsection (a) for the taxable year 

3 shall not exceed the excess of— 

4 ‘‘(1) the sum of the regular tax liability (as de5 fined in section 26(b)) plus the tax imposed by sec6 tion 55, over 

7 ‘‘(2) the sum of the credits allowable under sub8 part A and sections 27, 29, 30, 30A, 30B, 30C, and 

9 30D for the taxable year. 

10 ‘‘(f) CARRYFORWARD ALLOWED.— 

11 ‘‘(1) IN GENERAL.—If the credit amount allow12 able under subsection (a) for a taxable year exceeds 

13 the amount of the limitation under subsection (e) for 

14 such taxable year (referred to as the ‘unused credit 

15 year’ in this subsection), such excess shall be allowed 

16 as a credit carryforward for each of the 20 taxable 

17 years following the unused credit year. 

18 ‘‘(2) RULES.—Rules similar to the rules of sec19 tion 39 shall apply with respect to the credit 

20 carryforward under paragraph (1). 

21 ‘‘SEC. 30G. HOME ASBESTOS HAZARD REDUCTION ACTIV22 ITY. 

23 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al24 lowed as a credit against the tax imposed by this chapter 

25 for the taxable year an amount equal to 50 percent of the 


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1 asbestos hazard reduction activity cost paid or incurred 

2 by the taxpayer during the taxable year for each eligible 

3 dwelling unit. 

4 ‘‘(b) LIMITATION.—The amount of the credit allowed 

5 under subsection (a) for any eligible dwelling unit for any 

6 taxable year shall not exceed— 

7 ‘‘(1) either— 

8 ‘‘(A) $5,000 in the case of asbestos hazard 

9 reduction activity cost including asbestos abate10 ment measures described in clauses (i), (ii), 

11 (iv), and (v) of subsection (c)(3)(A), or 

12 ‘‘(B) $1,000 in the case of asbestos hazard 

13 reduction activity cost including interim asbes14 tos control measures described in clauses (i), 

15 (iii), (iv), and (v) of subsection (c)(3)(A), re16 duced by 

17 ‘‘(2) the aggregate asbestos hazard reduction 

18 activity cost taken into account under subsection (a) 

19 with respect to such unit for all preceding taxable 

20 years. 

21 ‘‘(c) DEFINITIONS.—For purposes of this section: 

22 ‘‘(1) ACCREDITED ASBESTOS ABATEMENT CON23 TRACTOR OR SUPERVISOR.—The term ‘accredited as24 bestos abatement contractor or supervisor’ means 

25 any person accredited as a contractor or supervisor 


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1 under the Asbestos Model Accreditation Plan of the 

2 Environmental Protection Agency. 

3 ‘‘(2) ACCREDITED ASBESTOS INSPECTOR.—The 

4 term ‘accredited asbestos inspector’ means any per5 son accredited as an inspector under the Asbestos 

6 Model Accreditation Plan of the Environmental Pro7 tection Agency. 

8 ‘‘(3) ASBESTOS.—The term ‘asbestos’ has the 

9 meaning given the term in section 202 of the Toxic 

10 Substances Control Act (15 U.S.C. 2642). 

11 ‘‘(4) ASBESTOS HAZARD.—The term ‘asbestos 

12 hazard’ has the meaning given the term ‘imminent 

13 hazard to the health and safety’ in section 11 of the 

14 Asbestos School Hazard Detection and Control Act 

15 of 1980 (20 U.S.C. 3610). 

16 ‘‘(5) ASBESTOS HAZARD REDUCTION ACTIVITY

17 COST.— 

18 ‘‘(A) IN GENERAL.—The term ‘asbestos 

19 hazard reduction activity cost’ means, with re20 spect to any eligible dwelling unit— 

21 ‘‘(i) the cost for an accredited asbes22 tos inspector to conduct an assessment to 

23 determine the presence of an asbestos haz24 ard, 


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1 ‘‘(ii) the cost for performing asbestos 

2 abatement measures by an accredited as3 bestos abatement contractor or supervisor, 

4 ‘‘(iii) the cost for performing interim 

5 asbestos control measures to reduce expo6 sure or likely exposure to asbestos hazards, 

7 but only if such measures are evaluated 

8 and completed by an accredited asbestos 

9 abatement contractor or supervisor using 

10 accepted methods, are conducted by an ac11 credited asbestos abatement contractor or 

12 supervisor, and have an expected useful life 

13 of more than 10 years, 

14 ‘‘(iv) the cost for an accredited asbes15 tos abatement supervisor, those working 

16 under the supervision of such supervisor, 

17 or an accredited asbestos abatement con18 tractor or supervisor to perform all prepa19 ration, cleanup, disposal, and clearance 

20 testing activities associated with the asbes21 tos abatement measures or interim asbes22 tos control measures, and 

23 ‘‘(v) costs incurred by or on behalf of 

24 any occupant of such dwelling unit for any 

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1 cupant protection (as determined by the 

2 Administrator of the Environmental Pro3 tection Agency). 

4 ‘‘(B) LIMITATION.—The term ‘asbestos 

5 hazard reduction activity cost’ does not include 

6 any cost to the extent such cost is funded by 

7 any grant, contract, or otherwise by another 

8 person or any governmental agency. 

9 ‘‘(6) ELIGIBLE DWELLING UNIT.— 

10 ‘‘(A) IN GENERAL.—The term ‘eligible 

11 dwelling unit’ means, with respect to any tax12 able year, any dwelling unit located in the 

13 United States. 

14 ‘‘(B) DWELLING UNIT.—The term ‘dwell15 ing unit’ has the meaning given such term by 

16 section 280A(f)(1). 

17 ‘‘(d) SPECIAL RULES.— 

18 ‘‘(1) DOCUMENTATION REQUIRED FOR CREDIT

19 ALLOWANCE.—No credit shall be allowed under sub20 section (a) with respect to any eligible dwelling unit 

21 for any taxable year unless— 

22 ‘‘(A) after asbestos hazard reduction activ23 ity is complete, an accredited asbestos inspector 

24 provides written documentation to the taxpayer 

25 that includes— 


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1 ‘‘(i) evidence that the eligible dwelling 

2 unit meets asbestos hazard evaluation cri3 teria established under an authorized State 

4 or local program, and 

5 ‘‘(ii) documentation showing that the 

6 asbestos hazard reduction activity meets 

7 the requirements of this section, and 

8 ‘‘(B) the taxpayer files with the appro9 priate State agency and attaches to the tax re10 turn for the taxable year— 

11 ‘‘(i) the documentation described in 

12 subparagraph (A), 

13 ‘‘(ii) documentation of the asbestos 

14 hazard reduction activity costs paid or in15 curred during the taxable year with respect 

16 to the eligible dwelling unit, and 

17 ‘‘(iii) a statement certifying that the 

18 dwelling unit qualifies as an eligible dwell19 ing unit for such taxable year. 

20 ‘‘(2) BASIS REDUCTION.—The basis of any 

21 property for which a credit is allowable under sub22 section (a) shall be reduced by the amount of such 

23 credit (determined without regard to subsection (e)). 

24 ‘‘(3) NO DOUBLE BENEFIT.—Any deduction al25 lowable for costs taken into account in computing 


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1 the amount of the credit for asbestos abatement 

2 shall be reduced by the amount of such credit attrib3 utable to such costs. 

4 ‘‘(e) LIMITATION BASED ON AMOUNT OF TAX.—The 

5 credit allowed under subsection (a) for the taxable year 

6 shall not exceed the excess of— 

7 ‘‘(1) the sum of the regular tax liability (as de8 fined in section 26(b)) plus the tax imposed by sec9 tion 55, over 

10 ‘‘(2) the sum of the credits allowable under sub11 part A and sections 27, 29, 30, 30A, 30B, 30C, and 

12 30D for the taxable year. 

13 ‘‘(f) CARRYFORWARD ALLOWED.— 

14 ‘‘(1) IN GENERAL.—If the credit amount allow15 able under subsection (a) for a taxable year exceeds 

16 the amount of the limitation under subsection (e) for 

17 such taxable year (referred to as the ‘unused credit 

18 year’ in this subsection), such excess shall be allowed 

19 as a credit carryforward for each of the 20 taxable 

20 years following the unused credit year. 

21 ‘‘(2) RULES.—Rules similar to the rules of sec22 tion 39 shall apply with respect to the credit 

23 carryforward under paragraph (1).’’. 

24 (b) TECHNICAL AMENDMENTS.— 


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1 (1) Section 1016(a) of the Internal Revenue 

2 Code of 1986 is amended— 

3 (A) in paragraph (36), by striking ‘‘and’’ 

4 at the end, 

5 (B) in paragraph (37), by striking the pe6 riod at the end and inserting a comma, and 

7 (C) by adding at the end the following new 

8 paragraphs: 

9 ‘‘(38) in the case of an eligible dwelling unit 

10 with respect to which a credit for any lead hazard 

11 reduction activity cost was allowed under section 

12 30E, to the extent provided in section 30E(d)(2), 

13 ‘‘(39) in the case of an eligible dwelling unit 

14 with respect to which a credit for any radon hazard 

15 reduction activity cost was allowed under section 

16 30F, to the extent provided in section 30F(d)(2), 

17 and 

18 ‘‘(40) in the case of an eligible dwelling unit 

19 with respect to which a credit for any asbestos haz20 ard reduction activity cost was allowed under section 

21 30G, to the extent provided in section 30G(d)(2)’’. 

22 (2) The table of sections for subpart B of part 

23 IV of subchapter A of chapter 1 of such Code is 

24 amended by inserting after the item relating to sec25 tion 30D the following new items: 

‘‘Sec. 30E. Home lead hazard reduction activity. 


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‘‘Sec. 30F. Home radon hazard reduction activity. 

‘‘Sec. 30G. Home asbestos hazard reduction activity.’’. 

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

2 this section shall apply to costs incurred after December 

3 31, 2015, in taxable years ending after that date. 

Æ 


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