Skip to main content
HR 264 96th Congress House

A bill to amend the Internal Revenue Code of 1954 to provide that, for purposes of computing the residential energy credit, the taxpayer may take into account qualified energy conservation…

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that, for purposes of computing the residential energy credit, the taxpayer may take into account … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that, for purposes of computing the residential energy credit, the taxpayer may take into account qualified energy conservation expenditures with respect to any dwelling unit which is owned by the taxpayer and which is the principal residence of any individual other than the taxpayer.

Introduced: January 15, 1979 See on congress.gov
Taxation
Sign in to write a letter Sign in to watch
This bill died when the 96th Congress ended
It never became law before the 96th Congress (1979–1980) 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 1 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 15, 1979
Referred to House Committee on Ways and Means.
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action January 15, 1979

Referred to House Committee on Ways and Means.

Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 264: A bill to amend the Internal Revenue Code of 1954 to provide that, for purposes of computing the residential energy credit, the taxpayer may take into account qualified energy conservation expenditures with respect to any dwelling unit which is owned by the taxpayer and which is the principal residence of any individual other than the taxpayer.. 96th Congress. Open America. https://openamerica.io/bill/96-HR-264/
MLA
"H.R. 264: A bill to amend the Internal Revenue Code of 1954 to provide that, for purposes of computing the residential energy credit, the taxpayer may take into account qualified energy conservation expenditures with respect to any dwelling unit which is owned by the taxpayer and which is the principal residence of any individual other than the taxpayer.." 96th Congress, 2026, Open America, https://openamerica.io/bill/96-HR-264/.
Bluebook (legal)
H.R. 264, 96th Cong. (2026), https://openamerica.io/bill/96-HR-264/.
Markdown link
[H.R. 264: A bill to amend the Internal Revenue Code of 1954 to provide that, for purposes of computing the residential energy credit, the taxpayer may take into account qualified energy conservation expenditures with respect to any dwelling unit which is owned by the taxpayer and which is the principal residence of any individual other than the taxpayer.](https://openamerica.io/bill/96-HR-264/)
Report a problem