,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gjdd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #ac1 #bjbf,mr4
 ,pappas 7= himself & ,mr4 ,lawl]7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% ! en]gy burd5  
cr$it4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,en]gy ,burd5 ,tax ,cr$it     
,act4  #b4 ,en]gy burd5 cr$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;,c4   
,en]gy burd5 cr$it  7a7 ,all[ance (     
cr$it ,9 ! case ( an individual1 !re    
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is *apt] = ! taxable ye> an  
am\nt equal to #ge p]c5t ( qualifi$     
en]gy exp5ses ( su* individual = su*    
taxable ye>4  7b7 ,qualifi$ en]gy       
exp5ses ,= purposes ( ?is section1 ! t]m
 qualifi$ en]gy exp5ses means s mu* ( ! 
am\nts paid or incurr$ by ! taxpay] =   

fuel or electricity to heat or cool !   
taxpay]'s pr9cipal resid5ce 7z su* t]m  
is us$ 9 section #aba7 z exce$s #c p]c5t
 ( ! modifi$ adju/$ gross income ( su*  
taxpay] = ! taxable ye>1 det]m9$ )\t    
reg>d to any am\nt :i* is reimburs$ or  
provid$ z a subsidy by any gov]nm5tal   
program4  7c7 ,limitations  7#a7 ,doll> 
limitation ,! cr$it all[$ "u subsection 
7a7 %all n exce$ #a1ejj 7#c1jjj 9 ! case
 ( a jo9t return74  7#b7 ,income        
limitation ,no cr$it %all be all[$ "u   
subsection 7a7 = ! taxable ye> if !     
modifi$ adju/$ gross income ( ! taxpay] 
= ! taxable ye> exce$s #ge1jjj 7#aej1jjj
 9 ! case ( a jo9t return74  7d7        
,modifi$ adju/$ gross income ,= purposes
 ( ?is section1 ! t]m modifi$ adju/$    
gross income means ! adju/$ gross income
 ( ! taxpay] = ! taxable ye> det]m9$ )\t
 reg>d to sections #iaa1 #ica1 & #icc4  
7e7 ,t]m9ation ,no cr$it %all be all[$  
"u subsection 7a7 = any taxable ye>     
beg9n+ aft] ,decemb] #ca1 #bjbg4  4  7b7
 ,con=m+ am5dm5ts  7#a7 ,section        

#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ 1      
#cf;,c aft] #cf;,b4  7#b7 ,section      
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$ by ins]t+ 1 #cf;,c 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;,c4 ,en]gy burd5 cr$it4
  4  7c7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbd4