A bill to amend the Internal Revenue Code of 1954 to provide a tax credit for amounts spent by an individual to conserve energy used in heating and cooling his home.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an individual an income tax credit for 20 percent of the expenses incurred by himself and his immediate family for home energy-reduction improvements. Limits the lifetime credit for any individual or family to $100.…