I 
110TH CONGRESS 
2D SESSION 
H. R. 6605 
To amend the Internal Revenue Code to provide for a refundable tax credit 
for heating fuels and to create a grant program for States to provide 
individuals with loans to weatherize their homes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 24, 2008 
Mr. ALLEN (for himself, Mrs. MCCARTHY of New York, Mr. MICHAUD, Mr. 
DELAHUNT, Mr. BISHOP
of New York, Mr. CARNAHAN, Mr. 
BLUMENAUER, Mr. KILDEE, and Mr. MCGOVERN) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on Energy and Commerce, for a period 
to be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code to provide for a refund-
able tax credit for heating fuels and to create a grant 
program for States to provide individuals with loans to 
weatherize their 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 ‘‘Home Heating Fuels 
Cost Relief Act of 2008’’. 
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SEC. 2. REFUNDABLE CREDIT FOR CERTAIN INDIVIDUALS 
USING HOME HEATING FUELS. 
(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 redes-
ignating section 36 as section 37 and by inserting after 
section 35 the following new section: 
‘‘SEC. 36. USE OF HOME HEATING FUELS IN HOMES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed to the taxpayer 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 for heating oil, 
natural gas, and propane 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.—No amount shall be allowed as a credit 
under subsection (a) for a taxable year in the case 
of a taxpayer whose adjusted gross income exceeds 
$100,000 ($200,000 in the case of a joint return). 
‘‘(c) ELIGIBLE INDIVIDUAL.— 
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‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘eligible individual’ means any indi-
vidual 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 individual 
for purposes of this subsection. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—For purposes 
of this section, no credit shall be allowed under subsection 
(a) for any expense for which a deduction or credit is al-
lowed under any other provision of this chapter. 
‘‘(e) TERMINATION.—This section shall not apply to 
any taxable year beginning after December 31, 2009.’’. 
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(b) CONFORMING AMENDMENT.—Paragraph (2) of 
section 1324(b) of title 31, United States Code, is amend-
ed by inserting ‘‘36,’’ after ‘‘35,’’. 
(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 strik-
ing the item relating to section 36 and inserting the fol-
lowing new items: 
‘‘Sec. 36. Use of home heating fuels in homes. 
‘‘Sec. 37. Overpayments of tax.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2007. 
SEC. 3. GRANTS TO STATES TO CREATE HOME WEATHER-
IZATION LOAN PROGRAMS. 
(a) IN GENERAL.—The Secretary shall carry out a 
program to make grants to States in accordance with this 
section to create revolving loan funds to provide eligible 
individuals with loans to purchase weatherization mate-
rials for the purpose of weatherizing the principal place 
of abode of the individual. 
(b) ESTABLISHMENT OF FUND.—To be eligible to re-
ceive a grant under this section, a State shall establish 
a weatherization revolving loan fund (referred to in this 
section as the ‘‘State loan fund’’) and comply with the 
other requirements of this section. Each grant to a State 
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under this section shall be deposited in the State loan fund 
established by the State. 
(c) APPLICATIONS.— 
(1) IN GENERAL.—The Secretary shall issue re-
quirements for applying for grants under this sec-
tion. 
(2) DETERMINATION OF GRANT AMOUNTS.—In 
determining the amount of the grant awarded to a 
State, the Secretary shall consider— 
(A) the incidence of extreme winter or 
summer temperatures within the State; 
(B) the average age of homes within the 
State; and 
(C) such other factors as the Secretary de-
termines are appropriate. 
(d) PROGRAM REQUIREMENTS.— 
(1) USE OF FUNDS.— 
(A) IN GENERAL.—Amounts deposited in a 
State loan fund, including loan repayments and 
interest earned on such amounts, shall be used 
only for providing loans to eligible individuals to 
purchase weatherization materials for the pur-
pose of weatherizing the principal place of 
abode of the individual. 
(B) LOAN AMOUNT LIMITATIONS.— 
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(i) INDIVIDUALS.—Subject to clause 
(ii), the total amount of all loans made 
from the State loan fund to an eligible in-
dividual during a calendar year may not 
exceed $5,000. 
(ii) 
DWELLING.—The 
combined 
amount of all loans made from the State 
loan fund to eligible individuals living with-
in a single dwelling during a calendar year 
may not exceed $10,000. 
(C) INCOME
LIMITATION
AND
INTEREST 
RATES.— 
(i) For an eligible individual with ad-
justed gross income for the previous tax-
able year of $100,000 or less, the annual 
interest rate for each loan shall be 1 per-
cent. 
(ii) For an eligible individual with ad-
justed gross income for the previous tax-
able year of more than $100,000 but no 
more than $200,000, the annual interest 
rate for each loan shall be 2 percent. 
(iii) An eligible individual making 
more than $200,000 is not eligible for a 
loan made from the State loan fund. 
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(D) LOAN REPAYMENT.—In order to re-
ceive a loan from a State loan fund, an eligible 
individual must enter into an agreement with 
the State to repay the full amount of the loan, 
plus interest, not more than 2 years after the 
date on which the individual receives the loan 
funds. 
(2) ANNUAL REPORT.—Each State receiving a 
grant under this section shall submit an annual re-
port to the Secretary detailing the use of funds from 
the State loan fund. 
(e) REPORT
TO CONGRESS.—The Secretary shall 
submit an annual report to the Congress detailing the dis-
tribution of grant funds, including a copy of each report 
submitted to the Secretary pursuant to subsection (d)(2). 
(f) DEFINITIONS.—For purposes of this section: 
(1) ELIGIBLE INDIVIDUAL.—The term ‘‘eligible 
individual’’ means an individual— 
(A) whose principal place of abode is in the 
United States; 
(B) who is a citizen or lawful permanent 
resident of the United States; and 
(C) with respect to whom a deduction 
under section 151 is not allowed to another tax-
payer for a taxable year beginning in the cal-
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endar year in which such individual’s taxable 
year begins. 
(2) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury. 
(3) WEATHERIZATION MATERIALS.—The term 
‘‘weatherization materials’’ means— 
(A) caulking and weatherstripping of doors 
and windows; 
(B) furnace efficiency modifications, in-
cluding, but not limited to— 
(i) replacement burners, furnaces, or 
boilers or any combination thereof; 
(ii) devices for minimizing energy loss 
through heating system, chimney, or vent-
ing devices; and 
(iii) electrical or mechanical furnace 
ignition systems which replace standing 
gas pilot lights; 
(C) clock thermostats; 
(D) ceiling, attic, wall, floor, and duct in-
sulation; 
(E) water heater insulation; 
(F) storm windows and doors, multiglazed 
windows and doors, heat-absorbing or heat-re-
flective window and door materials; 
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(G) cooling efficiency modifications, includ-
ing, but not limited to, replacement air-condi-
tioners, ventilation equipment, screening, win-
dow films, and shading devices; 
(H) solar thermal water heaters; 
(I) wood-heating appliances; and 
(J) such other insulating or energy con-
serving devices or technologies as the Secretary 
may determine, after consulting with the Sec-
retary of Housing and Urban Development, the 
Secretary of Agriculture, and the Director of 
the Community Services Administration. 
(g) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated to the Secretary such 
sums as may be necessary to carry out this section. 
Æ 
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