I 
109TH CONGRESS 
2D SESSION 
H. R. 4729 
To provide a refundable tax credit for certain home energy costs. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 8, 2006 
Mr. LATOURETTE (for himself, Mr. MEEHAN, Mr. BROWN of Ohio, Mr. RYAN 
of Ohio, Mr. MCCOTTER, Mr. TIBERI, Mr. NEY, Mr. SIMMONS, Mr. 
RUSH, Mr. DOYLE, Mr. EVANS, Mr. MCHUGH, Mrs. MILLER of Michi-
gan, Mrs. JONES of Ohio, Mr. REYNOLDS, and Mr. KUCINICH) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To provide a refundable tax credit for certain home 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 Assist-
ance Tax Credit Act of 2006’’. 
SEC. 2. REFUNDABLE TAX CREDIT FOR HOME ENERGY 
COSTS. 
(a) IN GENERAL.—In the case of an individual, there 
shall be allowed as a credit against the tax imposed by
chapter 1 of the Internal Revenue Code of 1986 for the 
first taxable year of such individual ending after March 
31, 2005, an amount equal to 25 percent of the qualified 
2006 winter home energy costs of the taxpayer. 
(b) LIMITATIONS.— 
(1) DOLLAR LIMITATION.—The credit allowed 
under subsection (a) for any taxable year shall not 
exceed $200 ($400 in the case of a joint return). 
(2) LIMITATION
BASED
ON
MODIFIED
AD-
JUSTED GROSS INCOME.— 
(A) 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 (determined without re-
gard to this paragraph but with regard to para-
graph (1)) as— 
(i) the amount (if any) by which the 
taxpayer’s adjusted gross income exceeds 
$30,000 ($60,000 in the case of a joint re-
turn), bears to— 
(ii) $10,000 ($20,000 in the case of a 
joint return). 
(B) DETERMINATION OF ADJUSTED GROSS 
INCOME.—For purposes of subparagraph (A),
adjusted gross income shall be determined with-
out regard to sections 911, 931, and 933 of the 
Internal Revenue Code of 1986. 
(c) QUALIFIED HOME ENERGY COSTS.—For pur-
poses of this section, the term ‘‘qualified 2006 winter 
home energy costs’’ means, with respect to any taxable 
year, the aggregate amount paid or incurred by the tax-
payer during the period beginning on October 1, 2005, 
and ending on March 31, 2006, for electricity, natural gas, 
propane, and heating oil, which is used in connection with 
the taxpayer’s principal place of abode. 
(d) CREDIT TREATED AS A REFUNDABLE CREDIT.— 
For purposes of the Internal Revenue Code of 1986, the 
credit allowed under subsection (a) shall be treated as al-
lowed under subpart C of part IV of subchapter A of chap-
ter 1 of such Code. 
(e) DENIAL OF DOUBLE BENEFIT.—For purposes of 
this section— 
(1) IN GENERAL.—No credit shall be allowed 
under subsection (a) for any expense for which a de-
duction or credit is allowed under any other provi-
sion of chapter 1 of the Internal Revenue Code of 
1986. 
(2) GRANTS.—The credit allowed under this 
section (determined without regard to this para-
graph) shall be reduced (but not below zero) by the 
aggregate amount received by the taxpayer under 
any Federal, State, or local government program for 
the expenses described in subsection (c). 
(f) CONFORMING AMENDMENT.—Section 1324(b)(2) 
of title 31, United States Code, is amended by inserting 
‘‘, or enacted under the Home Energy Assistance Tax 
Credit Act of 2006’’ after ‘‘Taxpayer Relief Act of 1997’’. 
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