I 
114TH CONGRESS 
2D SESSION 
H. R. 5251 
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
property owners who remove hazards relating to lead, asbestos, and radon. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 16, 2016 
Ms. ESTY (for herself and Ms. DELAURO) 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 provide 
a tax credit for property owners who remove hazards 
relating to lead, asbestos, and radon. 
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 ‘‘Healthy Homes Tax 
Credit Act’’. 
SEC. 2. TAX CREDITS FOR REDUCTION OF LEAD, RADON, 
AND ASBESTOS HAZARDS IN HOMES. 
(a) IN GENERAL.—Subpart B 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 
sections: 
‘‘SEC. 30E. HOME LEAD HAZARD REDUCTION ACTIVITY. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to 50 percent of the 
lead hazard reduction activity cost paid or incurred by the 
taxpayer during the taxable year for each eligible dwelling 
unit. 
‘‘(b) LIMITATION.—The amount of the credit allowed 
under subsection (a) for any eligible dwelling unit for any 
taxable year shall not exceed— 
‘‘(1) $5,000, reduced by 
‘‘(2) the aggregate lead hazard reduction activ-
ity cost taken into account under subsection (a) with 
respect to such unit for all preceding taxable years. 
‘‘(c) DEFINITIONS.—For purposes of this section: 
‘‘(1) CERTIFIED
LEAD
ABATEMENT
SUPER-
VISOR.—The term ‘certified lead abatement super-
visor’ means an individual certified by the Environ-
mental Protection Agency pursuant to section 
745.226 of title 40, Code of Federal Regulations, or 
an appropriate State agency pursuant to section 
745.325 of title 40, Code of Federal Regulations. 
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‘‘(2) CERTIFIED
INSPECTOR.—The term ‘cer-
tified inspector’ means an inspector certified by the 
Environmental Protection Agency pursuant to sec-
tion 745.226 of title 40, Code of Federal Regula-
tions, or an appropriate State agency pursuant to 
section 745.325 of title 40, Code of Federal Regula-
tions. 
‘‘(3) CERTIFIED
RISK
ASSESSOR.—The term 
‘certified risk assessor’ means a risk assessor cer-
tified by the Environmental Protection Agency pur-
suant to section 745.226 of title 40, Code of Federal 
Regulations, or an appropriate State agency pursu-
ant to section 745.325 of title 40, Code of Federal 
Regulations. 
‘‘(4) ELIGIBLE DWELLING UNIT.— 
‘‘(A) IN
GENERAL.—The term ‘eligible 
dwelling unit’ means, with respect to any tax-
able year, any dwelling unit which is placed in 
service before 1950 and located in the United 
States. 
‘‘(B) DWELLING UNIT.—The term ‘dwell-
ing unit’ has the meaning given such term by 
section 280A(f)(1). 
‘‘(5) LEAD
HAZARD
REDUCTION
ACTIVITY 
COST.— 
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‘‘(A) IN GENERAL.—The term ‘lead hazard 
reduction activity cost’ means, with respect to 
any eligible dwelling unit— 
‘‘(i) the cost for a certified risk asses-
sor to conduct an assessment to determine 
the presence of lead pipes or a lead-based 
paint hazard, 
‘‘(ii) the cost for performing lead 
abatement measures by a certified lead 
abatement supervisor, including the re-
moval of lead pipes, the removal of paint 
and dust, the permanent enclosure or en-
capsulation of lead-based paint, the re-
placement of painted surfaces, windows, or 
fixtures, or the removal or permanent cov-
ering of soil when lead-based paint hazards 
are present in such paint, dust, or soil, 
‘‘(iii) the cost for a certified lead 
abatement supervisor, those working under 
the supervision of such supervisor, or a 
qualified contractor to perform all prepara-
tion, cleanup, disposal, and clearance test-
ing activities associated with the lead 
abatement measures, and 
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‘‘(iv) 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 defined under section 
35.1345 of title 24, Code of Federal Regu-
lations). 
‘‘(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. 
‘‘(6) LEAD-BASED PAINT HAZARD.—The term 
‘lead-based paint hazard’ has the meaning given 
such term by section 745.63 of title 40, Code of 
Federal Regulations. 
‘‘(7) 
QUALIFIED
CONTRACTOR.—The 
term 
‘qualified contractor’ means a Lead-Safe Certified 
Firm or certified renovator under the Lead Renova-
tion, Repair and Painting Program of the Environ-
mental Protection Agency. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) 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— 
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‘‘(A) after lead hazard reduction activity is 
complete, a certified inspector or certified risk 
assessor provides written documentation to the 
taxpayer that includes— 
‘‘(i) evidence that the eligible dwelling 
unit meets lead hazard evaluation criteria 
established by the Environmental Protec-
tion Agency or under an authorized State 
or local program, and 
‘‘(ii) documentation showing that the 
lead hazard reduction activity meets the 
requirements of this section, and 
‘‘(B) the taxpayer files with the appro-
priate State agency and attaches to the tax re-
turn for the taxable year— 
‘‘(i) the documentation described in 
subparagraph (A), 
‘‘(ii) documentation of the lead hazard 
reduction activity costs paid or incurred 
during the taxable year with respect to the 
eligible dwelling unit, and 
‘‘(iii) a statement certifying that the 
dwelling unit qualifies as an eligible dwell-
ing unit for such taxable year. 
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as a credit carryforward for each of the 20 taxable 
years following the unused credit year. 
‘‘(2) RULES.—Rules similar to the rules of sec-
tion 39 shall apply with respect to the credit 
carryforward under paragraph (1). 
‘‘SEC. 30F. HOME RADON HAZARD REDUCTION ACTIVITY. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to 50 percent of the 
radon hazard reduction activity cost paid or incurred by 
the taxpayer during the taxable year for each eligible 
dwelling unit. 
‘‘(b) LIMITATION.—The amount of the credit allowed 
under subsection (a) for any eligible dwelling unit for any 
taxable year shall not exceed— 
‘‘(1) $5,000, reduced by 
‘‘(2) the aggregate radon hazard reduction ac-
tivity cost taken into account under subsection (a) 
with respect to such unit for all preceding taxable 
years. 
‘‘(c) DEFINITIONS.—For purposes of this section: 
‘‘(1) ELIGIBLE DWELLING UNIT.— 
‘‘(A) IN
GENERAL.—The term ‘eligible 
dwelling unit’ means, with respect to any tax-
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able year, any dwelling unit located in the 
United States. 
‘‘(B) DWELLING UNIT.—The term ‘dwell-
ing unit’ has the meaning given such term by 
section 280A(f)(1). 
‘‘(2) QUALIFIED
RADON
MEASUREMENT
PRO-
FESSIONAL.—The term ‘qualified radon measure-
ment professional’ means an individual who has 
demonstrated the minimum degree of appropriate 
technical knowledge and skills specific to radon 
measurement in conformance with the requirements 
of— 
‘‘(A) a certification standard promulgated 
by the American National Standards Institute 
or International Organization for Standardiza-
tion, 
‘‘(B) a State, local or other governmental 
licensing (or equivalent) program, or 
‘‘(C) any other recognized or accredited 
certification process as determined by the Sec-
retary. 
‘‘(3) QUALIFIED RADON MITIGATION PROFES-
SIONAL.—The term ‘qualified radon mitigation pro-
fessional’ means an individual who has demonstrated 
the minimum degree of appropriate technical knowl-
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edge and skills specific to radon mitigation in con-
formance with the requirements of— 
‘‘(A) a certification standard promulgated 
by the American National Standards Institute 
or International Organization for Standardiza-
tion, 
‘‘(B) a State, local or other governmental 
licensing (or equivalent) program, or 
‘‘(C) any other recognized or accredited 
certification process as determined by the Sec-
retary. 
‘‘(4) RADON.—The term ‘radon’ has the mean-
ing given the term in section 302 of the Toxic Sub-
stances Control Act (15 U.S.C. 2662). 
‘‘(5) RADON
HAZARD
REDUCTION
ACTIVITY 
COST.— 
‘‘(A) IN GENERAL.—The term ‘radon haz-
ard reduction activity cost’ means, with respect 
to any eligible dwelling unit— 
‘‘(i) the cost for a qualified radon 
measurement professional to conduct an 
assessment to determine the indoor radon 
level of the dwelling unit, and 
‘‘(ii) if the indoor radon level of the 
dwelling unit is not less than 2 picocuries 
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per liter of air, as determined by a quali-
fied radon measurement professional, the 
cost for performing radon abatement meas-
ures by a qualified radon mitigation pro-
fessional. 
‘‘(B) LIMITATION.—The term ‘radon haz-
ard 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. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) 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— 
‘‘(A) after radon hazard reduction activity 
is complete, a qualified radon measurement pro-
fessional provides written documentation to the 
taxpayer that includes— 
‘‘(i) evidence that the eligible dwelling 
unit meets radon hazard evaluation criteria 
established under an authorized State or 
local program, and 
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‘‘(ii) documentation showing that the 
radon hazard reduction activity meets the 
requirements of this section, and 
‘‘(B) the taxpayer files with the appro-
priate State agency and attaches to the tax re-
turn for the taxable year— 
‘‘(i) the documentation described in 
subparagraph (A), 
‘‘(ii) documentation of the radon haz-
ard reduction activity costs paid or in-
curred during the taxable year with respect 
to the eligible dwelling unit, and 
‘‘(iii) a statement certifying that the 
dwelling unit qualifies as an eligible dwell-
ing unit for such taxable year. 
‘‘(2) 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 (determined without regard to subsection (e)). 
‘‘(3) NO DOUBLE BENEFIT.—Any deduction al-
lowable for costs taken into account in computing 
the amount of the credit for radon abatement shall 
be reduced by the amount of such credit attributable 
to such costs. 
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‘‘(e) LIMITATION BASED ON AMOUNT OF TAX.—The 
credit allowed under subsection (a) for the taxable year 
shall not exceed the excess of— 
‘‘(1) the sum of the regular tax liability (as de-
fined in section 26(b)) plus the tax imposed by sec-
tion 55, over 
‘‘(2) the sum of the credits allowable under sub-
part A and sections 27, 29, 30, 30A, 30B, 30C, and 
30D for the taxable year. 
‘‘(f) CARRYFORWARD ALLOWED.— 
‘‘(1) IN GENERAL.—If the credit amount allow-
able under subsection (a) for a taxable year exceeds 
the amount of the limitation under subsection (e) for 
such taxable year (referred to as the ‘unused credit 
year’ in this subsection), such excess shall be allowed 
as a credit carryforward for each of the 20 taxable 
years following the unused credit year. 
‘‘(2) RULES.—Rules similar to the rules of sec-
tion 39 shall apply with respect to the credit 
carryforward under paragraph (1). 
‘‘SEC. 30G. HOME ASBESTOS HAZARD REDUCTION ACTIV-
ITY. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to 50 percent of the 
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