I 
118TH CONGRESS 
2D SESSION 
H. R. 9935 
To amend the Internal Revenue Code of 1986 to establish a refundable 
tax credit for the addition of skirting to certain manufactured homes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 4, 2024 
Ms. PEREZ 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 the addition of skirting to 
certain manufactured homes. 
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 ‘‘Lowering Energy 
Costs for Manufactured Homeowners Act’’. 
SEC. 2. REFUNDABLE CREDIT FOR MANUFACTURED HOME 
SKIRTING EXPENSES. 
(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 adding at the end the following new 
section: 
‘‘SEC. 36C. CREDIT FOR MANUFACTURED HOME SKIRTING 
EXPENSES. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this subtitle an amount equal to 20 percent of the man-
ufactured home skirting expenses paid or incurred by the 
individual during the taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) LIMITATION
BASED
ON
MODIFIED
AD-
JUSTED GROSS INCOME.—Subsection (a) shall not 
apply to any taxpayer for any taxable year if the 
taxpayer’s modified adjusted gross income (as de-
fined in section 36(b)(2)(B)) exceeds— 
‘‘(A) in the case of a joint return, 
$300,000, and 
‘‘(B) in any other case, $150,000. 
‘‘(2) 
DOLLAR
LIMIT
ON
AMOUNT
CRED-
ITABLE.—The aggregate amount of the credit al-
lowed under subsection (a) with respect to any tax-
payer shall not exceed $500. 
‘‘(c) MANUFACTURED HOME SKIRTING EXPENSES.— 
For purposes of this section— 
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‘‘(1) IN
GENERAL.—The term ‘manufactured 
home skirting expenses’ means expenses relating to 
the addition of skirting to a qualifying manufactured 
home. 
‘‘(2) QUALIFYING MANUFACTURED HOME.—The 
term ‘qualifying manufactured home’ means a man-
ufactured home which— 
‘‘(A) is described in section 603(6) of the 
National Manufactured Housing Construction 
and Safety Standards Act of 1974 (42 U.S.C. 
5402(6)), 
‘‘(B) was built after 1976, and 
‘‘(C) is used as the primary residence of 
the taxpayer. 
‘‘(3) SKIRTING.—The term ‘skirting’ means 
weather-resistant material used to enclose the space 
from the bottom of the manufactured home to 
grade.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘36C,’’ 
after ‘‘36B,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
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(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36B the following new item: 
‘‘Sec. 36C. Credit for manufactured home skirting expenses.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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