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S 1987 109th Congress Senate

Low-Income Home Energy Security Tax Act

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

Introduced: November 9, 2005 Introduced by: Reed, Jack Democratic · Rhode Island See on congress.gov
Taxation Economics and Public FinanceEnergyEnergy assistance for the poorHeating
More subjectsShow fewer subjects
Housing and Community DevelopmentIncome taxIndexing (Economic policy)Low-income housingPublic utilitiesSocial WelfareTax creditsTax refundsTax returns
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 9, 2005
Read twice and referred to the Committee on Finance.
Nov 9, 2005
Introduced in Senate
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 Latest action November 9, 2005

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Low-Income Home Energy Security Tax Act - Amends the Internal Revenue Code to: (1) allow certain low-income individuals a refundable tax credit for residential energy costs; (2) provide for advance payments of such credit to providers of residential energy; and (3) require providers of residential energy to file informational returns for any advance tax credit payments received.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1987: Low-Income Home Energy Security Tax Act. 109th Congress. Open America. https://openamerica.io/bill/109-S-1987/
MLA
"S. 1987: Low-Income Home Energy Security Tax Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1987/.
Bluebook (legal)
S. 1987, 109th Cong. (2026), https://openamerica.io/bill/109-S-1987/.
Markdown link
[S. 1987: Low-Income Home Energy Security Tax Act](https://openamerica.io/bill/109-S-1987/)
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