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.
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
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
Read twice and referred to the Committee on Finance.
Plain-English summary
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
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 293: Home Energy Assistance Tax Act. 107th Congress. Open America. https://openamerica.io/bill/107-S-293/
"S. 293: Home Energy Assistance Tax Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-293/.
S. 293, 107th Cong. (2026), https://openamerica.io/bill/107-S-293/.
[S. 293: Home Energy Assistance Tax Act](https://openamerica.io/bill/107-S-293/)