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To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for residential energy expenditures.
Summary
This bill establishes a refundable federal income tax credit for residential energy expenditures (electricity, natural gas, and propane) used in a taxpayer's principal residence. The credit provides up to $1,200 for single filers and $2,400 for joint filers or heads of household, and applies only in taxable years when the inflation rate exceeds 2 percent. The credit phases out for taxpayers with modified adjusted gross income above $75,000 ($150,000 for joint filers or heads of household), and is completely eliminated for those earning $100,000 or more ($200,000 for joint filers). Amounts received through federal, state, local, or tribal energy assistance programs do not disqualify taxpayers from claiming the credit. The credit takes effect for taxable years beginning after December 31, 2025.
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)
13 cosponsors
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
- Rep. Carson, André [D-IN-7] (D-IN)
- Rep. Davis, Danny K. [D-IL-7] (D-IL)
- Rep. Frost, Maxwell [D-FL-10] (D-FL)
- Rep. Goldman, Daniel S. [D-NY-10] (D-NY)
- Rep. Hayes, Jahana [D-CT-5] (D-CT)
- Rep. Lee, Summer L. [D-PA-12] (D-PA)
- Rep. Norcross, Donald [D-NJ-1] (D-NJ)
- Rep. Pettersen, Brittany [D-CO-7] (D-CO)
- Rep. Simon, Lateefah [D-CA-12] (D-CA)
- Rep. Tlaib, Rashida [D-MI-12] (D-MI)
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA)
- Rep. Watson Coleman, Bonnie [D-NJ-12] (D-NJ)
Money behind the sponsor
Top reported contributors to Lamonica Mciver’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- ASHTON BUILDING COMPANY LLC $9,900
- CITY OF NEWARK $8,145
- ALAMO INSURANCE GROUP INC. $5,900
- BERGER ORGANIZATION $5,500
- WINNING STRATEGIES WASHINGTON PAC $4,685
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Lamonica Mciver → · Outside spending →
Actions (2)
- Dec 16, 2025 Referred to the House Committee on Ways and Means. · house
- Dec 16, 2025 Introduced in House
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.
Full text
IN THE HOUSE OF REPRESENTATIVES
December 16, 2025
Mrs. McIver (for herself, Ms. Norton, Ms. Tlaib, Ms. Pettersen, Ms. Lee of Pennsylvania, Mr. Goldman of New York, Mrs. Watson Coleman, and Mr. Carson) 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 residential energy expenditures.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Utility Price Lift In Flux and Transition Act” or the “UPLIFT Act”.
SEC. 2. RESIDENTIAL ENERGY EXPENDITURES 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 36 the following new section:
“SEC. 36A. RESIDENTIAL ENERGY EXPENDITURES 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 for an applicable taxable year an amount equal to the residential energy expenditures of the taxpayer for such taxable year.
“(b) Limitation.—The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed $1,200 ($2,400 in the case of a joint return or a head of household (as defined in section 2(b))).
“(c) Applicable Taxable Year.—For purposes of this section—
“(1) In general.—The term ‘applicable taxable year’ means any taxable year if—
“(A) the average of the PCE for the 12-month period ending on December 31 of such taxable year, exceeds
“(B) 102 percent of the average of the PCE for the 12-month period immediately preceding the period described in subparagraph (A).
“(2) PCE.—The term ‘PCE’ means the implicit price deflator for personal consumption expenditures (as published by the Bureau of Economic Analysis of the Department of Commerce).
“(d) Residential Energy Expenditures.—The term ‘residential energy expenditures’ means expenditures—
“(1) made by the taxpayer for electricity, natural gas, or propane, and
“(2) used on, or in connection with, a dwelling unit—
“(A) located in the United States,
“(B) owned or rented by the taxpayer, and
“(C) used by the taxpayer as the taxpayer’s principal residence (within the meaning of section
121).
“(e) Phaseout Based on Modified Adjusted Gross Income.—
“(1) In general.—The amount of the credit otherwise allowed under this section shall be reduced by the amount which bears the same ratio to such amount (determined without regard to this subsection) as—
“(A) the excess (if any) of—
“(i) the taxpayer’s modified adjusted gross income, over
“(ii) $75,000 ($150,000 in the case of a joint return or a head of household (as defined in section 2(b))), bears to
“(B) $25,000 ($50,000 in the case of a joint return or a head of household (as defined in section 2(b))).
“(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.
“(f) Coordination of Credit With Certain Programs.—
“(1) Energy assistance programs.—An amount shall not fail to be treated as a residential energy expenditure of the taxpayer merely because such expenditure is reimbursed to, or paid on behalf of, such taxpayer under any Federal, State, local, or Tribal energy assistance program.
“(2) Means-tested programs.—For purposes of any Federal means-tested program, any refund made to an individual (or the spouse of an individual) by reason of this section shall not be treated as income (and shall not be taken into account in determining resources for the month of its receipt and the following month).
“(g) Regulations.—The Secretary, in coordination with the Commissioner of the Bureau of Labor Statistics, shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.”.
(b) Clerical Amendments.—
(1) Section 6211(b)(4)(A) of such Code is amended by inserting “36A,” after “36,”.
(2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36 the following new item:
“Sec. 36A. Residential energy expenditures credit.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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