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.

referredUnited States· United States Congress· EN

Introduced

15 January 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

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.

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Documents

1 official file

Introduced in House
summary · EN · 15 January 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/264
Open data entity: https://api.congress.gov/v3/bill/96/hr/264