,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dcbf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bg1 #bjad ,mr4  
,sean ,patrick ,maloney ( ,new ,york    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide a refundable   
cr$it aga9/ income tax to assi/         
individuals ) high resid5tial en]gy     
co/s4  #a4 ,%ort title ,?is ,act may be 
cit$ z ! ,home ,en]gy ,af=dability ,tax 
,relief ,act ( #bjad or ! ,,heatr ,act (
 #bjad4  #b4 ,refundable cr$it =        
resid5tial en]gy co/s  7a7 ,9 g5]al     
,sub*apt] ,b ( *apt] #fe ( ! ,int]nal   
,rev5ue ,code ( #aihf 7relat+ to rules (
 special application7 is am5d$ by add+  
at ! end ! foll[+ new section3  #fdcc4  
,refundable cr$it = resid5tial en]gy    
co/s  7a7 ,g5]al rule ,9 ! case ( an    
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle = !  
taxable ye> an am\nt equal to ! less]   
(--  7#a7 #cc p]c5t ( ! am\nt ( !       

taxpay]'s resid5tial en]gy co/s = su*   
taxable ye>1 or  7#b7 #ejj4  7b7 ,income
 limitation  7#a7 ,9 g5]al ,! am\nt     
all[able z a cr$it "u subsection 7a7 =  
any taxable ye> %all be r$uc$ 7b n bel[ 
z]o7 by an am\nt :i* be>s ! same ratio  
to ! am\nt s all[able 7det]m9$ )\t reg>d
 to ?is p>agraph7 z--  7,a7 ! am\nt 7if 
any7 by :i* ! taxpay]'s adju/$ gross    
income exce$s #ej1jjj 7twice su* am\nt 9
 ! case ( a jo9t return71 be>s to  7,b7 
#aj1jjj4  7#b7 ,det]m9ation ( adju/$    
gross income ,= purposes ( p>agraph     
7#a71 adju/$ gross income %all be       
det]m9$ )\t reg>d to sections #iaa1     
#ica1 & #icc4  7c7 ,def9itions & special
 rules ,= purposes ( ?is section--  7#a7
 ,resid5tial en]gy co/s ,! t]m          
resid5tial en]gy co/s means ! am\nt paid
 or incurr$ by ! taxpay] dur+ ! taxable 
ye>--  7,a7 to any utility = electricity
 or natural gas us$ 9 ! pr9cipal        
resid5ce ( ! taxpay] dur+ ! heat+       
season1 &  7,b7 = any qualifi$ fuel =   
use 9 ! pr9cipal resid5ce ( ! taxpay] b 

only if su* fuel is ! prim>y fuel =     
heat+ su* resid5ce4  7#b7 ,pr9cipal     
resid5ce  7,a7 ,9 g5]al ,! t]m pr9cipal 
resid5ce has ! mean+ giv5 to su* t]m by 
section #aba2 except t no own]%ip       
requirem5t %all be impos$4  7,b7        
,special rules ,su* t]m %all n include--
  7i7 any resid5ce locat$ outside !     
,unit$ ,/ates1 &  7ii7 any resid5ce n   
us$ z ! taxpay]'s pr9cipal place ( abode
 ?r\gh\t ! heat+ season4  7#c7 ,heat+   
season ,! t]m heat+ season means        
,octob]1 ,novemb]1 ,decemb]1 ,janu>y1   
,febru>y1 & ,m>*4  7#d7 ,qualifi$ fuel  
,! t]m qualifi$ fuel includes propane1  
heat+ oil1 k]os5e1 wood1 & wood pellets4
  7d7 ,o!r special rules  7#a7          
,individuals pay+ on level paym5t basis 
,am\nts paid = natural gas "u a level   
paym5t plan = any p]iod %all be treat$ z
 paid = natural gas us$ dur+ ! portion  
7if any7 ( ! heat+ season dur+ su* p]iod
 to ! ext5t ( ! am\nt *>g$ = natural gas
 us$ dur+ su* portion ( ! heat+ season4 
,a simil> rule %all apply to electricity

 & any qualifi$ fuel4  7#b7 ,home[n]s   
associations1 etc ,! application ( ?is  
section to home[n]s associations 7z     
def9$ 9 section #ebh7;c77#a77 or memb]s 
( su* associations1 & t5ant-/ockhold]s 9
 coop]ative h\s+ corporations 7z def9$ 9
 section #baf71 %all be all[$ by        
allocation1 apportionm5t1 or o!rwise1 to
 ! individuals pay+1 directly or        
indirectly1 = ! resid5tial en]gy co/ s  
incurr$4  7#c7 ,doll> am\nt 9 case (    
jo9t occupancy ,9 ! case ( a dwell+ unit
 :i* is ! pr9cipal resid5ce by #b or m  
individuals1 ! doll> limitation "u      
subsection 7a77#b7 %all be allocat$     
among su* individuals "u regulations    
prescrib$ by ! ,secret>y4  7#d7         
,treatm5t z refundable cr$it ,= purposes
 ( ?is title1 ! cr$it all[$ by ?is      
section %all be treat$ z a cr$it all[$  
"u subp>t ,c ( "p ,,iv ( sub*apt] ,a (  
*apt] #a 7relat+ to refundable cr$its74 
7e7 ,application ( section ,?is section 
%all apply to resid5tial en]gy co/s paid
 or incurr$ aft] ! date ( ! enactm5t (  

?is section & be=e ,april #a1 #bjaf4  4 
7b7 ,con=m+ am5dm5ts  7#a7 ,p>agraph    
7#b7 ( section #acbd7;b7 ( title #ca1   
,unit$ ,/ates ,code1 is am5d$ by /rik+  
or #fdbh or & ins]t+ 1 #fdbh1 #fdcc1 or4
  7#b7 ,! table ( sections = sub*apt] ,b
 ( *apt] #fe ( su* ,code is am5d$ by    
add+ at ! end ! foll[+ new item3  ,sec4 
#fdcc4 ,refundable cr$it = resid5tial   
en]gy co/s44  7c7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s end+ aft] ! date ( !    
enactm5t ( ?is ,act4