I 
119TH CONGRESS 
1ST SESSION H. R. 6758 
To amend the Internal Revenue Code of 1986 to establish a refundable 
tax credit for residential energy expenditures. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 16, 2025 
Mrs. MCIVER (for herself, Ms. NORTON, Ms. TLAIB, Ms. PETTERSEN, Ms. 
LEE of Pennsylvania, Mr. GOLDMAN of New York, Mrs. WATSON COLE-
MAN, and Mr. CARSON) 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 residential energy expenditures. 
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 ‘‘Utility Price Lift In 
Flux and Transition Act’’ or the ‘‘UPLIFT Act’’. 
SEC. 2. RESIDENTIAL ENERGY EXPENDITURES CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 36 the fol-
lowing new section: 
‘‘SEC. 36A. RESIDENTIAL ENERGY EXPENDITURES CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this subtitle for an applicable taxable year an 
amount equal to the residential energy expenditures of the 
taxpayer for such taxable year. 
‘‘(b) LIMITATION.—The credit allowed under this sec-
tion with respect to any taxpayer for any taxable year shall 
not exceed $1,200 ($2,400 in the case of a joint return 
or a head of household (as defined in section 2(b))). 
‘‘(c) APPLICABLE TAXABLE YEAR.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘applicable tax-
able year’ means any taxable year if— 
‘‘(A) the average of the PCE for the 12- 
month period ending on December 31 of such 
taxable year, exceeds 
‘‘(B) 102 percent of the average of the 
PCE for the 12-month period immediately pre-
ceding the period described in subparagraph 
(A). 
‘‘(2) PCE.—The term ‘PCE’ means the implicit 
price deflator for personal consumption expenditures 
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(as published by the Bureau of Economic Analysis 
of the Department of Commerce). 
‘‘(d) RESIDENTIAL ENERGY EXPENDITURES.—The 
term ‘residential energy expenditures’ means expendi-
tures— 
‘‘(1) made by the taxpayer for electricity, nat-
ural gas, or propane, and 
‘‘(2) used on, or in connection with, a dwelling 
unit— 
‘‘(A) located in the United States, 
‘‘(B) owned or rented by the taxpayer, and 
‘‘(C) used by the taxpayer as the tax-
payer’s principal residence (within the meaning 
of section 121). 
‘‘(e) PHASEOUT BASED ON MODIFIED ADJUSTED 
GROSS INCOME.— 
‘‘(1) IN GENERAL.—The amount of the credit 
otherwise allowed under this section shall be reduced 
by the amount which bears the same ratio to such 
amount (determined without regard to this sub-
section) as— 
‘‘(A) the excess (if any) of— 
‘‘(i) the taxpayer’s modified adjusted 
gross income, over 
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‘‘(ii) $75,000 ($150,000 in the case of 
a joint return or a head of household (as 
defined in section 2(b))), bears to 
‘‘(B) $25,000 ($50,000 in the case of a 
joint return or a head of household (as defined 
in section 2(b))). 
‘‘(2) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of paragraph (1), the term ‘modified 
adjusted gross income’ means the adjusted gross in-
come of the taxpayer for the taxable year increased 
by any amount excluded from gross income under 
section 911, 931, or 933. 
‘‘(f) COORDINATION OF CREDIT WITH CERTAIN PRO-
GRAMS.— 
‘‘(1) ENERGY
ASSISTANCE
PROGRAMS.—An 
amount shall not fail to be treated as a residential 
energy expenditure of the taxpayer merely because 
such expenditure is reimbursed to, or paid on behalf 
of, such taxpayer under any Federal, State, local, or 
Tribal energy assistance program. 
‘‘(2) MEANS-TESTED
PROGRAMS.—For pur-
poses of any Federal means-tested program, any re-
fund made to an individual (or the spouse of an in-
dividual) by reason of this section shall not be treat-
ed as income (and shall not be taken into account 
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in determining resources for the month of its receipt 
and the following month). 
‘‘(g) REGULATIONS.—The Secretary, in coordination 
with the Commissioner of the Bureau of Labor Statistics, 
shall prescribe such regulations or other guidance as may 
be necessary or appropriate to carry out the purposes of 
this section.’’. 
(b) CLERICAL AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of such Code is 
amended by inserting ‘‘36A,’’ after ‘‘36,’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 36 the following new item: 
‘‘Sec. 36A. Residential energy expenditures credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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