I 
119TH CONGRESS 
1ST SESSION 
H. R. 615 
To amend the Internal Revenue Code of 1986 to establish a refundable 
tax credit for individuals for amounts paid for gas and electricity for 
primary residences. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 22, 2025 
Mr. GOTTHEIMER 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 individuals for amounts paid 
for gas and electricity for primary residences. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ELECTRICITY AND GAS 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: 
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‘‘SEC. 36D. ELECTRICITY AND GAS CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this subtitle an amount equal to so much of 
the qualified energy costs of such individual as do not ex-
ceed $350 for the taxable year. 
‘‘(b) QUALIFIED ENERGY COSTS.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘qualified energy costs’ means 
amounts paid or incurred by the individual— 
‘‘(A) to a utility for gas and electric service 
at the principal residence of such individual, or 
‘‘(B) to a person from whom such indi-
vidual leases such individual’s primary resi-
dence for gas and electric service from a utility 
if such costs are included in the rent of such in-
dividual. 
‘‘(2) UTILITY.—For purposes of this sub-
section, the term ‘utility’ has the meaning given 
such term in section 48(a)(8)(D). 
‘‘(c) PRINCIPAL RESIDENCE.—For purposes of this 
section, the term ‘principal residence’ has the same mean-
ing as when used in section 121. 
‘‘(d) INCOME LIMITATION.— 
‘‘(1) IN GENERAL.—In the case of any indi-
vidual whose modified adjusted gross income for the 
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taxable year exceeds the following amounts, the 
amount of the credit determined under subsection 
(a) shall be zero. 
‘‘(A) In the case of a joint return, 
$400,000. 
‘‘(B) In the case of any other individual, 
$200,000. 
‘‘(2) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of paragraph (1), the term ‘modified 
adjusted gross income’ means the adjusted gross in-
come of the taxpayer for the taxable year increased 
by any amount excluded from gross income under 
section 911, 931, or 933. 
‘‘(e) 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. 
‘‘(f) DENIAL
OF CREDIT
TO DEPENDENTS.—No 
credit shall be allowed under this section to any individual 
with respect to whom a deduction under section 151 is 
allowable to another taxpayer for a taxable year beginning 
in the calendar year in which such individual’s taxable 
year begins. 
‘‘(g) REPORTING.—In the case of any person who 
leases the principal residence of another individual to such 
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individual and includes the cost of electricity or gas in rent 
paid under such lease, such person shall provide to the 
Secretary and to the individual, not later than January 
31st of each calendar year, a receipt for the portion of 
the rent for the preceding calendar year properly attrib-
utable to such individual’s electric and gas service for such 
preceding calendar year.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘, 36D’’ 
after ‘‘36B’’. 
(2) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘, 36D’’ after 
‘‘, 36B’’. 
(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. 36D. Electricity and gas credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
Æ 
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