I 
111TH CONGRESS 
1ST SESSION H. R. 3958 
To amend the Internal Revenue Code to provide for a refundable tax credit 
for heating fuels. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 28, 2009 
Mr. HODES introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code to provide for a 
refundable tax credit for heating fuels. 
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 ‘‘Heating Energy As-
sistance Tax Credit Act of 2009’’. 
SEC. 2. REFUNDABLE CREDIT FOR HOME HEATING. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by insert-
ing after section 36A the following new section: 
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‘‘SEC. 36B. HOME HEATING CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this chapter for the taxable year an 
amount equal to amounts paid or incurred by the taxpayer 
during the taxable year to heat the principal place of 
abode of the taxpayer. 
‘‘(b) LIMITATIONS.— 
‘‘(1) 
LIMITATION
BASED
ON
DOLLAR 
AMOUNT.—The amount allowed as a credit under 
subsection (a) for a taxable year shall not exceed 
$1,000 ($2,000 in the case of a joint return). 
‘‘(2) LIMITATION BASED ON ADJUSTED GROSS 
INCOME.—In the case of a taxpayer whose adjusted 
gross income for the taxable year— 
‘‘(A) is greater than $75,000 but not more 
than $100,000 (in the case of a joint return, 
greater than $150,000 but not more than 
$200,000), paragraph (1) shall be applied by 
substituting ‘$500’ for ‘$1,000’ (in the case of 
a joint return, ‘$1,000’ for ‘$2,000’), and 
‘‘(B) is greater than $100,000 ($200,000 
in the case of a joint return), the amount al-
lowed as a credit under subsection (a) shall be 
zero. 
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‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 
section— 
‘‘(1) IN
GENERAL.—The term ‘eligible indi-
vidual’ means any individual whose principal place of 
abode is in the United States. 
‘‘(2) EXCEPTION.—Except as provided in para-
graph (3), such term shall not include any indi-
vidual— 
‘‘(A) who is not a citizen or lawful perma-
nent resident of the United States, or 
‘‘(B) with respect to whom a deduction 
under section 151 is allowed to another tax-
payer for a taxable year beginning in the cal-
endar year in which such individual’s taxable 
year begins. 
‘‘(3) SPECIAL
RULE
FOR
MARRIED
INDIVID-
UALS.—In the case of persons married to each 
other, if one spouse is an eligible individual, the 
other spouse shall be treated as an eligible indi-
vidual. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under subsection (a) for any expense for which 
a deduction or credit is allowed under any other provision 
of this chapter.’’. 
(b) CONFORMING AMENDMENTS.— 
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(1) Subparagraph (A) of section 6211(b)(4) of 
such Code is amended by inserting ‘‘36B,’’ after 
‘‘36A,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36B,’’ after ‘‘36A,’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36A the following 
new item: 
‘‘Sec. 36B. Home heating credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
Æ 
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