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S 293 107th Congress Senate

Home Energy Assistance Tax Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide a refundable tax credit against increased residential energy costs and for other purposes.

Introduced: February 8, 2001 See on congress.gov
Taxation Air conditioningApartment housesBusiness income taxCommerce
More subjectsShow fewer subjects
EnergyEnergy conservationEnergy efficiencyEnergy pricesEnergy tax creditsHeatingHomeowners' associationsHousing and Community DevelopmentIncome taxLightingNatural gasPersonal income taxPetroleumPetroleum pricesPhotovoltaic power systems
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 8, 2001
Read twice and referred to the Committee on Finance.
Feb 8, 2001
Sponsor introductory remarks on measure. (CR S1224)
Feb 8, 2001
Introduced in Senate
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 Latest action February 8, 2001

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Home Energy Assistance Tax Act - Amends the Internal Revenue Code to allow: (1) a tax credit equal to 50 percent of increased residential energy costs (defines such term); (2) a deduction for certain energy efficient property (defines such term) used in business; and (3) a credit to an individual equal to the sum of a determined amount for qualified energy property (defines such term) placed in service and a credit amount for a new highly efficient principal residence (defines such term).
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 293: Home Energy Assistance Tax Act. 107th Congress. Open America. https://openamerica.io/bill/107-S-293/
MLA
"S. 293: Home Energy Assistance Tax Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-293/.
Bluebook (legal)
S. 293, 107th Cong. (2026), https://openamerica.io/bill/107-S-293/.
Markdown link
[S. 293: Home Energy Assistance Tax Act](https://openamerica.io/bill/107-S-293/)
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