Elderly and Disabled Heating Relief Act of 1979

Summary

Elderly and Disabled Heating Relief Act of 1979 - Amends the Internal Revenue Code to allow suppliers of home heating fuel a refundable income tax credit for fuel discounts granted by such suppliers to low-income elderly and disabled individuals. Establishes the allowable amount of the heating fuel discount at 25 percent of the going consumer price for like quantities of such fuel. Specifies that the tax benefits granted by this Act shall only be available in areas in which historic weather patterns and energy costs necessitate the extension of assistance to individuals who cannot afford increased energy expenses. Directs the Secretary of Health and Human Services (formerly the Secretary of Health, Education, and Welfare) to consult with various Federal and State officials in disseminating information with respect to eligibility for the tax benefits conferred by this Act.

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1 official file

• Introduced in House

  summary · EN · 7 November 1979

  Open at official source

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