I 
108TH CONGRESS 
1ST SESSION H. R. 3107
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
property owners who remove lead-based paint hazards. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 17, 2003
Mr. CLAY (for himself, Mrs. JONES of Ohio, Mr. WATT, Ms. WATERS, Ms. 
KILPATRICK, Mr. MEEKS of New York, Mr. FATTAH, Ms. KAPTUR, Mr. 
DAVIS of Alabama, Mr. DAVIS of Illinois, Mr. LANTOS, Ms. WATSON, Mr. 
WYNN, Mr. EMANUEL, Ms. MILLENDER-MCDONALD, Ms. EDDIE BER-
NICE JOHNSON of Texas, Mr. LEWIS of Georgia, Mr. FORD, Ms. JACK-
SON-LEE of Texas, Mr. VAN HOLLEN, Mr. KUCINICH, Ms. SOLIS, Mr. 
CONYERS, Ms. MAJETTE, Mr. THOMPSON of Mississippi, Mr. JEFFER-
SON, Mr. CUMMINGS, Mr. PAYNE, Mr. TOWNS, Mrs. CHRISTENSEN, Ms. 
LEE, Mr. RANGEL, Mr. JACKSON of Illinois, Ms. CARSON of Indiana, Ms. 
CORRINE BROWN of Florida, and Ms. NORTON) 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 lead-based 
paint hazards.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; FINDINGS; PURPOSE. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Home Lead Safety Tax Credit Act of 2003’’.
(b) FINDINGS.—Congress finds that: 
(1) Of the 98,000,000 housing units in the 
United States, 38,000,000 have lead-based paint. 
(2) Of the 38,000,000 housing units with lead-
based paint, 25,000,000 pose a hazard, as defined 
by Environmental Protection Agency and Depart-
ment of Housing and Urban Development standards, 
due to conditions such as peeling paint and settled 
dust on floors and windowsills that contain lead at 
levels above Federal safety standards. 
(3) Though the number of children in the 
United States ages 1 through 5 with blood levels 
higher than the Centers for Disease Control action 
level of 10 micrograms per deciliter has declined to 
300,000, lead poisoning remains a serious, entirely 
preventable threat to a child’s intelligence, behavior, 
and learning. 
(4) The Secretary of Health and Human Serv-
ices has established a national goal of ending child-
hood lead poisoning by 2010. 
(5) Current Federal lead abatement programs, 
such as the Lead Hazard Control Grant Program of 
the Department of Housing and Urban Develop-
ment, only have resources sufficient to make ap-
proximately 7,000 homes lead-safe each year. In
many cases, when State and local public health de-
partments identify a lead-poisoned child, resources 
are insufficient to reduce or eliminate the hazards. 
(6) Approximately 15 percent of children are 
lead-poisoned by home renovation projects performed 
by remodelers who fail to follow basic safeguards to 
control lead dust. 
(7) Old windows typically pose significant risks 
because wood trim is more likely to be painted with 
lead-based paint, moisture causes paint to deterio-
rate, and friction generates lead dust. The replace-
ment of old windows that contain lead based paint 
significantly reduces lead poisoning hazards in addi-
tion to producing significant energy savings. 
(c) PURPOSE.—The purpose of this section is to en-
courage the safe removal of lead hazards from homes and 
thereby decrease the number of children who suffer re-
duced intelligence, learning difficulties, behavioral prob-
lems, and other health consequences due to lead-poisoning. 
SEC. 2. LEAD ABATEMENT TAX CREDIT. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 (relating to foreign tax credit, etc.) 
is amended by adding at the end the following new section:
‘‘SEC. 30B. HOME LEAD ABATEMENT. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
an amount equal to 50 percent of the abatement cost paid 
or incurred by the taxpayer during the taxable year for 
each eligible dwelling unit of the taxpayer. 
‘‘(b) LIMITATION.—The amount of the credit allowed 
under subsection (a) for any eligible dwelling unit shall 
not exceed—
‘‘(1) $1,500, over 
‘‘(2) the aggregate cost taken into account 
under subsection (a) with respect to such unit for all 
preceding taxable years. 
‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section: 
‘‘(1) ABATEMENT COST.—
‘‘(A) IN GENERAL.—The term ‘abatement 
cost’ means, with respect to any eligible dwell-
ing unit—
‘‘(i) the cost for a certified risk asses-
sor to conduct an assessment to determine 
the presence of a lead-based paint hazard, 
‘‘(ii) the cost for a certified lead 
abatement supervisor to perform the re-
moval of paint and dust, the permanent 
enclosure or encapsulation of lead-based
paint, the replacement of painted surfaces 
or fixtures, or the removal or permanent
covering of soil when lead-based paint haz-
ards are present in such paint, dust, or 
soil, 
‘‘(iii) the cost for a certified lead 
abatement supervisor to perform all prepa-
ration, 
cleanup, 
disposal, 
and 
postabatement clearance testing activities 
associated with the activities described in 
clause (ii), and 
‘‘(iv) costs incurred by or on behalf of 
any occupant of such dwelling unit for any 
relocation which is necessary to achieve oc-
cupant protection (as defined under section 
1345 of title 24, Code of Federal Regula-
tions). 
‘‘(B) LIMITATION.—The term ‘abatement 
cost’ does not include any cost to the extent 
such cost is funded by any grant, contract, or 
otherwise by another person (or any govern-
mental agency). 
‘‘(2) ELIGIBLE DWELLING UNIT.—
‘‘(A) IN
GENERAL.—The term ‘eligible 
dwelling unit’ means any dwelling unit—