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Lowering Home Energy Costs Act
To amend the Internal Revenue Code of 1986 to restore and extend certain tax credits to incentivize energy efficiency.
Summary
This bill amends the Internal Revenue Code to extend and restore tax credits for residential energy efficiency and clean energy. It extends the New Energy Efficient Home Credit deadline from June 30, 2026 to December 31, 2032, and extends the Residential Clean Energy Credit deadline from December 31, 2025 to December 31, 2032. The bill also restores the Energy Efficient Home Improvement Credit, which was previously repealed. These tax credits allow homeowners to claim deductions or credits for investments in energy-efficient upgrades and clean energy installations.
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)
Actions (2)
- Jan 29, 2026 Read twice and referred to the Committee on Finance. · senate
- Jan 29, 2026 Introduced in Senate
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 SENATE OF THE UNITED STATES
January 29, 2026
Ms. Cortez Masto introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to restore and extend certain tax credits to incentivize energy efficiency.
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 “Lowering Home Energy Costs Act”.
SEC. 2. EXTENSION OF NEW ENERGY EFFICIENT HOME CREDIT.
Section 45L(h) of the Internal Revenue Code of 1986 is amended by striking “June 30, 2026” and inserting “December 31, 2032”.
SEC. 3. EXTENSION OF RESIDENTIAL CLEAN ENERGY CREDIT.
Section 25D(h) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2025” and inserting “December 31, 2032”.
SEC. 4. RESTORATION OF ENERGY EFFICIENT HOME IMPROVEMENT CREDIT.
(a) Repeal.—Section 70505 of Public Law 119-21 is repealed, and section 25C of the Internal Revenue Code of 1986 is restored as if such section 70505 had not been enacted.
(b) Effective Date.—The amendment made by subsection (a) shall take effect as if included in the enactment of Public Law 119-21. <all>
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