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H.R. 4449 109th Congress House

Consumer Energy Assistance and Fairness Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to impose a temporary windfall profit tax on crude oil, to allow a credit against tax for qualified fuel-efficient v… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to impose a temporary windfall profit tax on crude oil, to allow a credit against tax for qualified fuel-efficient vehicles placed in service during the taxable year, to establish the Energy Assistance Trust Fund, and for other purposes.

Introduced: December 6, 2005 Introduced by: Frank Pallone, Jr. Democratic · New Jersey See on congress.gov
Taxation Access to health careAid to dependent childrenCash welfare block grantsCommerce
More subjectsShow fewer subjects
Economics and Public FinanceEnergyEnergy assistance for the poorEnergy efficiencyEnergy pricesExcess profits taxExcise taxFamiliesFederal aid to IndiansFederal aid to transportationFuel consumptionGasolineGovernment trust fundsHealthIncome taxLabor and EmploymentMinoritiesNative AmericansPetroleumPetroleum industrySocial WelfareTax creditsTax deductionsTransportation and Public WorksVocational and technical educationWelfare eligibility
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 27, 2006
Referred to the Subcommittee on Education Reform.
Mar 27, 2006
Referred to the Subcommittee on 21st Century Competitiveness.
Jan 3, 2006
Referred to the Subcommittee on Energy and Air Quality, for a period to be subsequently determined by the Chairman.
Dec 6, 2005
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Dec 6, 2005
Introduced in House
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 Latest action March 27, 2006

Referred to the Subcommittee on Education Reform.

 Plain-English summary Congressional Research Service

Consumer Energy Assistance and Fairness Act of 2005 - Amends the Internal Revenue Code to impose an excise tax on certain integrated oil companies for 50% of their annual net windfall profit. Defines "windfall profit" as the excess of the removal price (sales price) of a barrel of taxable crude oil over its adjusted base price (i.e., $40 per barrel, adjusted for inflation). Terminates such tax three years after the enactment of this Act.

Allows a tax deduction for any windfall profit tax paid under this Act.

Allows a $1,000 tax credit for the purchase of a fuel-efficient motor vehicle (i.e., a vehicle with a fuel economy rating of not less than 30 miles per gallon).

Establishes in the Treasury an Energy Assistance Trust Fund to: (1) make grants under the Low-Income Gasoline Assistance Program Act; and (2) carry out the Low-Income Home Energy Assistance Act of 1981. Appropriates to such Fund tax windfall profit tax revenues generated by this Act.

Low-Income Gasoline Assistance Program Act - Directs the Secretary of Health and Human Services to make grants to states to establish emergency assistance programs to enable eligible low-income households to purchase gasoline.

Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to authorize a state to use funds from any TANF grant to carry out a low-income gasoline assistance program.

 Related & companion bills 12
  • HR 2070 Gas Price Spike Act of 2005
  • HR 3544 Gasoline Price Stabilization Act of 2005
  • HR 3664 Consumer Reasonable Energy Price Protection Act of 2005
  • HR 3752 Gas Price Relief Act of 2005
  • HR 4203 Windfall Profits Rebate Act of 2005
  • HR 4248 To amend the Internal Revenue Code of 1986 to impose a temporary windfall profit tax on crude oil and to use the procee…
  • HR 4263 Windfall Profits and Consumer Assistance Act of 2005
  • HR 4276 Consumer Windfall Excess Oil Profits Protection Act of 2005
  • S 1631 Windfall Profits Rebate Act of 2005
  • S 1809 Recapture Excess Profits and Invest in Relief (REPAIR) Act of 2005
Show all 12 related billsShow fewer related bills
  • S 1981 Windfall Profits Tax Act of 2005
  • S 2103 A bill to impose a temporary windfall profits tax on crude oil and provide a rebate to each household from the revenues…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 6
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APA
U.S. Congress. (2026). H.R. 4449: Consumer Energy Assistance and Fairness Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4449/
MLA
"H.R. 4449: Consumer Energy Assistance and Fairness Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4449/.
Bluebook (legal)
H.R. 4449, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4449/.
Markdown link
[H.R. 4449: Consumer Energy Assistance and Fairness Act of 2005](https://openamerica.io/bill/109-HR-4449/)
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