Families and Small Business Energy Tax Relief Act of 2008
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Families and Small Business Energy Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow an individual taxpayer an income-based refundable tax credit for the lesser of 50% of such taxpayer's residential energy costs for a taxable year or $750 ($1,500 for married taxpayers filing jointly). Defines "residential energy costs" as amounts paid in 2008 or 2009: (1) to any utility for natural gas used in the taxpayer's principal residence during the heating season (September through March); and (2) for heating oil or propane.
Allows a certain small farming or commercial fishing businesses (gross receipts of not more than $20 million) a tax credit for up to 15% of amounts paid in 2008 or 2009 for gasoline, diesel fuel, heating oil, propane, and natural gas.
Increases and makes permanent the tax credit for nonbusiness energy property expenditures.
Amends the Low-Income Home Energy Assistance Act of 1981 to authorize additional appropriations for outreach activities to inform eligible households of available energy-related assistance and for residential weatherization and repair activities for low-income households.
Referred to the Subcommittee on Energy and Air Quality.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 6804: Families and Small Business Energy Tax Relief Act of 2008. 110th Congress. Open America. https://openamerica.io/bill/110-HR-6804/
"H.R. 6804: Families and Small Business Energy Tax Relief Act of 2008." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-6804/.
H.R. 6804, 110th Cong. (2026), https://openamerica.io/bill/110-HR-6804/.
[H.R. 6804: Families and Small Business Energy Tax Relief Act of 2008](https://openamerica.io/bill/110-HR-6804/)