Energy Burden Tax Credit Act
Sponsored By: Representative Pappas
Introduced
Summary
A temporary tax credit for home heating and cooling costs. The credit covers a large share of a household's qualified energy expenses that exceed a small share of income.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Home heating and cooling tax credit
You would be able to claim a federal tax credit equal to 75% of qualifying fuel or electricity costs to heat or cool your principal residence. Qualifying costs are the portion of those bills that exceed 3% of your modified adjusted gross income (MAGI) and do not include government subsidies or reimbursements. The credit would be capped at $1,500 for single filers and $3,000 for joint filers, and it would not be allowed if your MAGI is over $75,000 (single) or $150,000 (joint). This credit would apply for tax years beginning after December 31, 2024, and would not be available for tax years beginning after December 31, 2027.
Sponsors & CoSponsors
Sponsor
Pappas
NH • D
Cosponsors
Lawler
NY • R
Sponsored 1/13/2026
Del. Moylan, James C. [R-GU-At Large]
GU • R
Sponsored 2/10/2026
Vindman
VA • D
Sponsored 2/26/2026
Roll Call Votes
No roll call votes available for this bill.
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