Energy Efficient Heating and Cooling Tax Credit Act
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Energy Efficient Heating and Cooling Tax Credit Act - Amends the Internal Revenue Code to expand the tax credit for nonbusiness energy property expenditures to allow a credit for up to $5,000 in a taxable year of qualifying heating conversion expenditures for a principal residence. Defines "qualifying heating conversion expenditures" as expenditures, other than for soil cleanup, for property that is placed in service before January 1, 2019, and used as a heating or cooling system on a building or structure located in a community in which the average residential expenditure for home energy is more than 200% of the national average (as determined by the Energy Information Agency).
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 2059: Energy Efficient Heating and Cooling Tax Credit Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-2059/
"S. 2059: Energy Efficient Heating and Cooling Tax Credit Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-2059/.
S. 2059, 113th Cong. (2026), https://openamerica.io/bill/113-S-2059/.
[S. 2059: Energy Efficient Heating and Cooling Tax Credit Act](https://openamerica.io/bill/113-S-2059/)