I 
116TH CONGRESS 
2D SESSION 
H. R. 6233 
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
taxpayers who remove lead-based hazards. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 12, 2020 
Mr. COHEN (for himself, Mr. MCKINLEY, Mr. KATKO, Ms. NORTON, and Mr. 
GRIJALVA) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a tax credit for taxpayers who remove lead-based 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 2020’’. 
(b) FINDINGS.—Congress finds that: 
(1) Lead is a metal that can produce a wide 
range of health effects in humans when ingested. 
Children are more vulnerable to lead poisoning than 
adults. 
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(2) Lead poisoning is a serious, entirely pre-
ventable threat to a child’s intelligence, behavior, 
and learning. In severe cases, lead poisoning can re-
sult in death. 
(3) According to the Department of Housing 
and Urban Development, approximately 22,000,000 
housing units nationwide have at least 1 lead paint 
hazard. 
(4) While appropriated Federal lead abatement 
programs, such as the Lead Hazard Control and 
Healthy Homes grant programs, have helped reduce 
childhood lead poisoning, funding constraints have 
limited their impact to only about 400,000 homes 
since 1993. 
(5) Childhood lead poisoning can be dramati-
cally reduced by the abatement or complete removal 
of all lead-based hazards. Empirical studies also 
have shown substantial reductions in lead poisoning 
when the affected properties have undergone ‘‘in-
terim control measures’’ that are less costly than 
abatement. 
(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-
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duced intelligence, learning difficulties, behavioral prob-
lems, and other health consequences due to lead poisoning. 
SEC. 2. HOME LEAD HAZARD REDUCTION ACTIVITY TAX 
CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 36B the fol-
lowing new section: 
‘‘SEC. 36C. HOME LEAD HAZARD REDUCTION ACTIVITY. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN GENERAL.—Subject to paragraph (2), 
there shall be allowed as a credit against the tax im-
posed by this subtitle for the taxable year an amount 
equal to 50 percent of the lead hazard reduction ac-
tivity cost paid or incurred by the taxpayer during 
the taxable year for each eligible dwelling unit. 
‘‘(2) ELECTION
TO
APPLY
COSTS
TO
PRIOR 
YEAR.—For purposes of this section, a taxpayer may 
elect to treat any lead hazard reduction activity cost 
paid or incurred by the taxpayer during the taxable 
year as having been paid or incurred during the pre-
ceding taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) IN GENERAL.—Subject to paragraph (3), 
the amount of the credit allowed under subsection 
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(a) for any eligible dwelling unit for any taxable year 
shall not exceed— 
‘‘(A) $3,000 in the case of lead hazard re-
duction activity cost including lead abatement 
measures described in clause (i), (ii), (iv), or (v) 
of subsection (c)(1)(A), and 
‘‘(B) $1,000 in the case of lead hazard re-
duction activity cost including interim lead con-
trol measures described in clauses (i), (iii), (iv), 
and (v) of subsection (c)(1)(A). 
‘‘(2) OTHER TAX CREDITS.—In the case of any 
credit against State or local tax liabilities which is 
allowable under the laws of any State or political 
subdivision thereof to a taxpayer with respect to any 
costs paid or incurred by the taxpayer which would 
otherwise qualify as lead hazard reduction activity 
costs under this section, the amount of the credit al-
lowed under subsection (a) for any eligible dwelling 
unit for any taxable year (determined after applica-
tion of paragraph (1)) shall not exceed an amount 
equal to the excess, if any, of— 
‘‘(A) the lead hazard reduction activity 
cost paid or incurred by the taxpayer during 
the taxable year for such unit, over 
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of paint, dust, or pipes, the permanent en-
closure or encapsulation of lead-based 
paint or pipes, the replacement of painted 
surfaces, windows, or fixtures, or the re-
moval or permanent covering of soil when 
lead-based hazards are present, 
‘‘(iii) the cost for performing interim 
lead control measures to reduce exposure 
or likely exposure to lead-based hazards, 
including 
specialized 
cleaning, 
repairs, 
maintenance, painting, temporary contain-
ment, ongoing monitoring of lead-based 
hazards, and the establishment and oper-
ation of management and resident edu-
cation programs, but only if such measures 
are evaluated and completed by a certified 
lead abatement supervisor using accepted 
methods, are conducted by a qualified con-
tractor, and have an expected useful life of 
more than 10 years, 
‘‘(iv) the cost for a certified lead 
abatement supervisor, persons working 
under the supervision of such supervisor, 
or a qualified contractor to perform all 
preparation, cleanup, disposal, and clear-
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ance testing activities associated with the 
lead abatement measures or interim lead 
control measures, and 
‘‘(v) 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 such term is defined 
by the Secretary, in consultation with the 
Administrator of the Environmental Pro-
tection Agency). 
‘‘(B) LIMITATION.—The term ‘lead hazard 
reduction activity cost’ does not include any 
cost to the extent such cost is funded by any 
grant, contract, or otherwise by another person 
or any governmental agency. 
‘‘(2) ELIGIBLE DWELLING UNIT.— 
‘‘(A) IN
GENERAL.—The term ‘eligible 
dwelling unit’ means, with respect to any tax-
able year, any dwelling unit— 
‘‘(i) which was placed in service before 
1978, 
‘‘(ii) which is located in the United 
States, and 
‘‘(iii) the residents of which during 
the preceding taxable year have a cumu-
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lative adjusted gross income of less than 
$160,000. 
‘‘(B) DWELLING UNIT.—The term ‘dwell-
ing unit’ has the meaning given such term by 
section 280A(f)(1). 
‘‘(3) 
QUALIFIED
CONTRACTOR.—The 
term 
‘qualified contractor’ means any contractor who has 
successfully completed a training course on lead safe 
work practices which has been approved by the De-
partment of Housing and Urban Development and 
the Environmental Protection Agency. 
‘‘(4) DOCUMENTATION REQUIRED FOR CREDIT 
ALLOWANCE.—No credit shall be allowed under sub-
section (a) with respect to any eligible dwelling unit 
for any taxable year unless, after lead hazard reduc-
tion activity is complete, a certified inspector (as 
such term is defined by the Secretary, in consulta-
tion with the Administrator of the Environmental 
Protection Agency) or certified risk assessor pro-
vides written documentation to the taxpayer that in-
cludes— 
‘‘(A) evidence that— 
‘‘(i) the eligible dwelling unit meets 
the lead hazard reduction criteria defined 
by the Secretary, in consultation with the 
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Administrator of the Environmental Pro-
tection Agency, or 
‘‘(ii) the eligible dwelling unit meets 
lead hazard evaluation criteria established 
under an authorized State or local pro-
gram, and 
‘‘(B) documentation showing that the lead 
hazard reduction activity meets the require-
ments of this section. 
‘‘(5) BASIS
REDUCTION.—The basis of any 
property for which a credit is allowable under sub-
section (a) shall be reduced by the amount of such 
credit. 
‘‘(6) NO DOUBLE BENEFIT.—Any deduction al-
lowable for costs taken into account in computing 
the amount of the credit for lead hazard reduction 
activity shall be reduced by the amount of such cred-
it attributable to such costs. 
‘‘(d) INFLATION ADJUSTMENT.—In the case of any 
taxable year beginning in a calendar year after 2021, each 
of the dollar amounts in subsections (b) and (c)(2)(A)(iii) 
shall be increased by an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
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the taxable year begins, determined by substituting 
‘calendar year 2020’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof. 
Any increase determined under the preceding sentence 
shall be rounded to the nearest multiple of $100.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘, 36C’’ after 
‘‘36B’’. 
(2) 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 before 
the item relating to section 37 the following new 
item: 
‘‘Sec. 36C. Home lead hazard reduction activity.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to lead hazard reduction activity 
costs incurred after December 31, 2020, in taxable years 
ending after that date. 
Æ 
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