I 
110TH CONGRESS 
2D SESSION 
H. R. 6321 
To amend the Internal Revenue Code of 1986 to provide a refundable credit 
against income tax to assist individuals with high residential energy costs. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 19, 2008 
Mr. MCHUGH 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 refundable credit against income tax to assist individ-
uals with high residential energy costs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Home Energy Afford-
ability Tax Relief Act of 2008’’ or the ‘‘HEATR Act of 
2008’’. 
SEC. 2. REFUNDABLE CREDIT FOR RESIDENTIAL ENERGY 
COSTS. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 (relating to rules of special 
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application) is amended by adding at the end the following 
new section: 
‘‘SEC. 6431. REFUNDABLE CREDIT FOR RESIDENTIAL EN-
ERGY COSTS. 
‘‘(a) GENERAL RULE.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this subtitle for the taxable year an amount equal to 
the lesser of— 
‘‘(1) 33 percent of the amount of the taxpayer’s 
residential energy costs for such taxable year, or 
‘‘(2) $500. 
‘‘(b) INCOME LIMITATION.— 
‘‘(1) IN GENERAL.—The amount allowable as a 
credit under subsection (a) for any taxable year shall 
be reduced (but not below zero) by an amount which 
bears the same ratio to the amount so allowable (de-
termined without regard to this paragraph) as— 
‘‘(A) the amount (if any) by which the tax-
payer’s adjusted gross income exceeds $50,000 
(twice such amount in the case of a joint re-
turn), bears to 
‘‘(B) $10,000. 
‘‘(2) DETERMINATION OF ADJUSTED GROSS IN-
COME.—For purposes of paragraph (1), adjusted 
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gross income shall be determined without regard to 
sections 911, 931, and 933. 
‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) RESIDENTIAL ENERGY COSTS.—The term 
‘residential energy costs’ means the amount paid or 
incurred by the taxpayer during the taxable year— 
‘‘(A) to any utility for electricity or natural 
gas used in the principal residence of the tax-
payer during the heating season, and 
‘‘(B) for any qualified fuel for use in the 
principal residence of the taxpayer but only if 
such fuel is the primary fuel for heating such 
residence. 
‘‘(2) PRINCIPAL RESIDENCE.— 
‘‘(A) IN
GENERAL.—The term ‘principal 
residence’ has the meaning given to such term 
by section 121; except that no ownership re-
quirement shall be imposed. 
‘‘(B) SPECIAL
RULES.—Such term shall 
not include— 
‘‘(i) any residence located outside the 
United States, and 
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