,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #gjdd  ,,in ,,the ,,house ,,of  
,,representatives  ,january #ac1        
#bjbf,mr4 ,pappas 7for himself and ,mr4 
,lawler7 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
 establish the energy burden credit4    
#a4 ,short title ,this ,act may be cited
 as the ,energy ,burden ,tax ,credit    
,act4  #b4 ,energy burden credit  7a7   
,in general ,subpart ,c of part ,,iv of 
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after section      
#cf;,b the following new section3       
#cf;,c4 ,energy burden credit  7a7      
,allowance of credit ,in the case of an 
individual1 there shall be allowed as a 
credit against the tax imposed by this  
chapter for the taxable year an amount  
equal to #ge percent of qualified energy
 expenses of such individual for such   
taxable year4  7b7 ,qualified energy    

expenses ,for purposes of this section1 
the term qualified energy expenses means
 so much of the amounts paid or incurred
 by the taxpayer for fuel or electricity
 to heat or cool the taxpayer's         
principal residence 7as such term is    
used in section #aba7 as exceeds #c     
percent of the modified adjusted gross  
income of such taxpayer for the taxable 
year1 determined without regard to any  
amount which is reimbursed or provided  
as a subsidy by any governmental        
program4  7c7 ,limitations  7#a7 ,dollar
 limitation ,the credit allowed under   
subsection 7a7 shall not exceed #a1ejj  
7#c1jjj in the case of a joint return74 
7#b7 ,income limitation ,no credit shall
 be allowed under subsection 7a7 for the
 taxable year if the modified adjusted  
gross income of the taxpayer for the    
taxable year exceeds #ge1jjj 7#aej1jjj  
in the case of a joint return74  7d7    
,modified adjusted gross income ,for    
purposes of this section1 the term      
modified adjusted gross income means the

 adjusted gross income of the taxpayer  
for the taxable year determined without 
regard to sections #iaa1 #ica1 and #icc4
  7e7 ,termination ,no credit shall be  
allowed under subsection 7a7 for any    
taxable year beginning after ,december  
#ca1 #bjbg4  4  7b7 ,conforming         
amendments  7#a7 ,section               
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting 1 #cf;,c after #cf;,b4  7#b7  
,section #acbd7;b77#b7 of title #ca1    
,united ,states ,code1 is amended by    
inserting 1 #cf;,c after 1 #cf;,b4  7#c7
 ,the table of sections for subpart ,c  
of part ,,iv of subchapter ,a of chapter
 #a of the ,internal ,revenue ,code of  
#aihf is amended by inserting after the 
item relating to section #cf;,b the     
following new item3  ,sec4 #cf;,c4      
,energy burden credit4  4  7c7          
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjbd4