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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.
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.
Summary
This bill would establish a refundable federal tax credit for eligible individuals to help offset the cost of electricity and gas for their primary residence. The credit would equal the amount paid for utility service, up to a maximum of $350 per tax year. The credit would apply to amounts paid directly to a utility or, for renters, amounts for electricity and gas included in their rent. The credit would be subject to income phase-out limits: it would not be available to taxpayers with modified adjusted gross income exceeding $400,000 (joint return) or $200,000 (other filers). Dependents would not be eligible for the credit, and the credit could not be claimed for the same expenses claimed as a deduction or credit under any other provision. Landlords including utility costs in rent would be required to provide tenants with annual receipts documenting the portion of rent attributable to electricity and gas service.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Money behind the sponsor
Top reported contributors to Josh Gottheimer’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- BLACKSTONE $116,700
- APOLLO GLOBAL MANAGEMENT $71,500
- KKR & CO INC. $50,600
- CENTERVIEW PARTNERS $25,000
- FORTRESS INVESTMENT GROUP $23,200
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Josh Gottheimer → · Outside spending →
Actions (2)
- Jan 22, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 22, 2025 Introduced in House
More bills on these subjects (8)
Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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 Representatives of the United States of America in Congress assembled,
SECTION 1. ELECTRICITY AND GAS CREDIT.
(a) In General.—Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section:
“SEC. 36D. ELECTRICITY AND GAS CREDIT.
“(a) Allowance of Credit.—In the case of an individual, 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 exceed $350 for the taxable year.
“(b) Qualified Energy Costs.—
“(1) In general.—For purposes of this section, 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 individual leases such individual’s primary residence for gas and electric service from a utility if such costs are included in the rent of such individual.
“(2) Utility.—For purposes of this subsection, 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 meaning as when used in section 121.
“(d) Income Limitation.—
“(1) In general.—In the case of any individual whose modified adjusted gross income for the 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 income 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 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 attributable 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 Revenue 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 Revenue 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. <all>
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