,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fae  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bb1 #bjbe,mr4
 ,got!im] introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to e/abli% a      
refundable tax cr$it = individuals =    
am\nts paid = gas & electricity = prim>y
 resid5ces4  #a4 ,electricity & gas     
cr$it  7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv
 ( sub*apt] ,a ( *apt] #a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,d4 ,electricity & gas    
cr$it  7a7 ,all[ance ( cr$it ,9 ! case (
 an individual1 !re %all be all[$ z a   
cr$it aga9/ ! tax impos$ by ?is subtitle
 an am\nt equal to s mu* ( ! qualifi$   
en]gy co/s ( su* individual z d n exce$ 
#cej = ! taxable ye>4  7b7 ,qualifi$    
en]gy co/s  7#a7 ,9 g5]al ,= purposes ( 
?is section1 ! t]m qualifi$ en]gy co/s  
means am\nts paid or incurr$ by !       
individual-- 7,a7 to a utility = gas &  

electric s]vice at ! pr9cipal resid5ce (
 su* individual1 or  7,b7 to a p]son f  
:om su* individual leases su*           
individual's prim>y resid5ce = gas &    
electric s]vice f a utility if su* co/s 
are includ$ 9 ! r5t ( su* individual4   
7#b7 ,utility ,= purposes ( ?is         
subsection1 ! t]m utility has ! mean+   
giv5 su* t]m 9 section #dh7;a77#h77;,d74
  7c7 ,pr9cipal resid5ce ,= purposes (  
?is section1 ! t]m pr9cipal resid5ce has
 ! same mean+ z :5 us$ 9 section #aba4  
7d7 ,income limitation  7#a7 ,9 g5]al ,9
 ! case ( any individual ^: modifi$     
adju/$ gross income = ! taxable ye>     
exce$s ! foll[+ am\nts1 ! am\nt ( !     
cr$it det]m9$ "u subsection 7a7 %all be 
z]o4  7,a7 ,9 ! case ( a jo9t return1   
#djj1jjj4  7,b7 ,9 ! case ( any o!r     
individual1 #bjj1jjj4  7#b7 ,modifi$    
adju/$ gross income ,= purposes (       
p>agraph 7#a71 ! t]m modifi$ adju/$     
gross income means ! adju/$ gross income
 ( ! taxpay] = ! taxable ye> increas$ by
 any am\nt exclud$ f gross income "u    

section #iaa1 #ica1 or #icc4  7e7 ,d5ial
 ( d\ble b5efit ,no cr$it %all be all[$ 
"u subsection 7a7 = any exp5se = :i* a  
d$uction or cr$it is all[$ "u any o!r   
provision ( ?is *apt]4  7f7 ,d5ial (    
cr$it to dep5d5ts ,no cr$it %all be     
all[$ "u ?is section to any individual )
 respect to :om a d$uction "u section   
#aea is all[able to ano!r taxpay] = a   
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
su* individual's taxable ye> beg9s4  7g7
 ,report+ ,9 ! case ( any p]son :o      
leases ! pr9cipal resid5ce ( ano!r      
individual to su* individual & includes 
! co/ ( electricity or gas 9 r5t paid "u
 su* lease1 su* p]son %all provide to ! 
,secret>y & to ! individual1 n lat] ?an 
,janu>y #ca/ ( ea* cal5d> ye>1 a receipt
 = ! portion ( ! r5t = ! prec$+ cal5d>  
ye> prop]ly attributable to su*         
individual's electric & gas s]vice = su*
 prec$+ cal5d> ye>4  4  7b7 ,con=m+     
am5dm5ts  7#a7 ,section                 
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ 1      

#cf;,d aft] #cf;,b4  7#b7 ,section      
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$ by ins]t+ 1 #cf;,d aft]
 1 #cf;,b4  7#c7 ,! table ( sections =  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,d4 ,electricity & gas 
cr$it4  4  7c7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ aft] ! date ( 
! enactm5t ( ?is ,act4