HR 264 · 96th Congress · Taxation
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.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1979-01-15)
Plain Language Summary
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Amends the Internal Revenue Code to permit an individual income tax credit for qualified energy conservation expenditures with respect to a home which is owned by the taxpayer and is used by an individual other than the taxpayer as his principal residence.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
18 Democrats2 Republicans