,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dcbf  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bg1 #bjad    
,mr4 ,sean ,patrick ,maloney of ,new    
,york introduced the following bill2    
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 provide a refundable credit against    
income tax to assist individuals with   
high residential energy costs4  #a4     
,short title ,this ,act may be cited as 
the ,home ,energy ,affordability ,tax   
,relief ,act of #bjad or the ,,heatr    
,act of #bjad4  #b4 ,refundable credit  
for residential energy costs  7a7 ,in   
general ,subchapter ,b of chapter #fe of
 the ,internal ,revenue ,code of #aihf  
7relating to rules of special           
application7 is amended by adding at the
 end the following new section3  #fdcc4 
,refundable credit for residential      
energy costs  7a7 ,general rule ,in the 
case of an individual1 there shall be   
allowed as a credit against the tax     

imposed by this subtitle for the taxable
 year an amount equal to the lesser of--
  7#a7 #cc percent of the amount of the 
taxpayer's residential energy costs for 
such taxable year1 or  7#b7 #ejj4  7b7  
,income limitation  7#a7 ,in general    
,the amount allowable as a credit under 
subsection 7a7 for any taxable year     
shall be reduced 7but not below zero7 by
 an amount which bears the same ratio to
 the amount so allowable 7determined    
without regard to this paragraph7 as--  
7,a7 the amount 7if any7 by which the   
taxpayer's adjusted gross income exceeds
 #ej1jjj 7twice such amount in the case 
of a joint return71 bears to  7,b7      
#aj1jjj4  7#b7 ,determination of        
adjusted gross income ,for purposes of  
paragraph 7#a71 adjusted gross income   
shall be determined without regard to   
sections #iaa1 #ica1 and #icc4  7c7     
,definitions and special rules ,for     
purposes of this section--  7#a7        
,residential energy costs ,the term     
residential energy costs means the      

amount paid or incurred by the taxpayer 
during the taxable year--  7,a7 to any  
utility for electricity or natural gas  
used in the principal residence of the  
taxpayer during the heating season1 and 
7,b7 for any qualified fuel for use in  
the principal residence of the taxpayer 
but only if such fuel is the primary    
fuel for heating such residence4  7#b7  
,principal residence  7,a7 ,in general  
,the term principal residence has the   
meaning given to such term by section   
#aba2 except that no ownership          
requirement shall be imposed4  7,b7     
,special rules ,such term shall not     
include--  7i7 any residence located    
outside the ,united ,states1 and  7ii7  
any residence not used as the taxpayer's
 principal place of abode throughout the
 heating season4  7#c7 ,heating season  
,the term heating season means ,october1
 ,november1 ,december1 ,january1        
,february1 and ,march4  7#d7 ,qualified 
fuel ,the term qualified fuel includes  
propane1 heating oil1 kerosene1 wood1   

and wood pellets4  7d7 ,other special   
rules  7#a7 ,individuals paying on level
 payment basis ,amounts paid for natural
 gas under a level payment plan for any 
period shall be treated as paid for     
natural gas used during the portion 7if 
any7 of the heating season during such  
period to the extent of the amount      
charged for natural gas used during such
 portion of the heating season4 ,a      
similar rule shall apply to electricity 
and any qualified fuel4  7#b7           
,homeowners associations1 etc ,the      
application of this section to          
homeowners associations 7as defined in  
section #ebh7;c77#a77 or members of such
 associations1 and tenant-stockholders  
in cooperative housing corporations 7as 
defined in section #baf71 shall be      
allowed by allocation1 apportionment1 or
 otherwise1 to the individuals paying1  
directly or indirectly1 for the         
residential energy cost so incurred4    
7#c7 ,dollar amount in case of joint    
occupancy ,in the case of a dwelling    

unit which is the principal residence by
 #b or more individuals1 the dollar     
limitation under subsection 7a77#b7     
shall be allocated among such           
individuals under regulations prescribed
 by the ,secretary4  7#d7 ,treatment as 
refundable credit ,for purposes of this 
title1 the credit allowed by this       
section shall be treated as a credit    
allowed under subpart ,c of part ,,iv of
 subchapter ,a of chapter #a 7relating  
to refundable credits74  7e7            
,application of section ,this section   
shall apply to residential energy costs 
paid or incurred after the date of the  
enactment of this section and before    
,april #a1 #bjaf4  4  7b7 ,conforming   
amendments  7#a7 ,paragraph 7#b7 of     
section #acbd7;b7 of title #ca1 ,united 
,states ,code1 is amended by striking or
 #fdbh or and inserting 1 #fdbh1 #fdcc1 
or4  7#b7 ,the table of sections for    
subchapter ,b of chapter #fe of such    
,code is amended by adding at the end   
the following new item3  ,sec4 #fdcc4   

,refundable credit for residential      
energy costs44  7c7 ,effective date ,the
 amendments made by this section shall  
apply to taxable years ending after the 
date of the enactment of this ,act4