Energy Burden Tax Credit Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7044 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7044 To amend the Internal Revenue Code of 1986 to establish the energy burden credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 13, 2026 Mr. Pappas (for himself and Mr. Lawler) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish the energy burden credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Energy Burden Tax Credit Act''. SEC. 2. ENERGY BURDEN CREDIT. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: ``SEC. 36C. ENERGY BURDEN CREDIT. ``(a) Allowance of Credit.--In the case of an individual, there shall be allowed as a credit against the ta…