# 119-s-3722: Lowering Home Energy Costs Act

119-s-3722, Lowering Home Energy Costs Act, is a 119th Congress bill sponsored by Sen. Cortez Masto, Catherine [D-NV] (D-NV); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3722
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3722
- Congress: 119
- Title: Lowering Home Energy Costs Act
- Status: introduced
- Introduced: 2026-01-29
- Sponsor: Sen. Cortez Masto, Catherine [D-NV] (D-NV)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Extending and restoring home energy tax credits to keep efficiency incentives in place.** This bill would extend two key residential energy tax credits through December 31, 2032, and restore the prior Energy Efficient Home Improvement Credit as if the recent repeal had not happened. - Homeowners: Homeowners would keep access to the Residential Clean Energy Credit through December 31, 2032 and would regain the Energy Efficient Home Improvement Credit that had been repealed, preserving tax help for home efficiency upgrades. - Homebuilders and new-home buyers: Builders of qualifying new energy-efficient homes would be able to claim the New Energy Efficient Home Credit through December 31, 2032, supporting construction of efficient new homes. - Rules and scope: The bill does not change eligibility rules, caps, or how the credits are calculated in the text provided. It only extends expiration dates and restores the previously repealed home improvement credit retroactively to the earlier law’s enactment.

## Provisions PRIA read

- Extend residential clean energy credit: benefit, high. If enacted, homeowners would be able to claim the Residential Clean Energy tax credit for qualifying equipment through December 31, 2032. The bill replaces the prior December 31, 2025 expiration with a December 31, 2032 date. The text does not change how the credit is calculated or who is eligible.
- Restore home energy improvement credit: benefit, high. If enacted, the bill would repeal the provision that removed the Energy Efficient Home Improvement Credit and restore section 25C. The restoration would take effect as if it were included in the earlier law (Public Law 119-21). Homeowners who qualified under the earlier section 25C would have that…
- Extend energy-efficient home credit: benefit, high. If enacted, eligible builders and other taxpayers would be able to claim the New Energy Efficient Home Credit for qualifying new homes. The bill would extend the credit's availability through December 31, 2032. The change only moves the expiration date. It would not change credit amounts or who qua…

## Related bills

- 119-s-5283: Momnibus Act
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2022: Tribal Tax and Investment Reform Act of 2025
- 119-s-2234: Reducing Homelessness Through Program Reform Act
- 119-s-5215: Cleaner Transportation Access for All Act
- 119-s-2231: GLOBE Act of 2025

## Sources
- [119-s-3722 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3722)

## Related
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2022: Tribal Tax and Investment Reform Act of 2025](https://policyrisk.com/legislation/119-s-2022)
- [119-s-2234: Reducing Homelessness Through Program Reform Act](https://policyrisk.com/legislation/119-s-2234)
- [119-s-5215: Cleaner Transportation Access for All Act](https://policyrisk.com/legislation/119-s-5215)
- [119-s-2231: GLOBE Act of 2025](https://policyrisk.com/legislation/119-s-2231)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3722 (as of 2026-04-21).