Energy Efficient Heating and Cooling Tax Credit Act

Summary

Energy Efficient Heating and Cooling Tax Credit Act - Amends the Internal Revenue Code to expand the tax credit for nonbusiness energy property expenditures to allow a credit for up to $5,000 in a taxable year of qualifying heating conversion expenditures for a principal residence. Defines "qualifying heating conversion expenditures" as expenditures, other than for soil cleanup, for property that is placed in service before January 1, 2019, and used as a heating or cooling system on a building or structure located in a community in which the average residential expenditure for home energy is more than 200% of the national average (as determined by the Energy Information Agency).

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 27 February 2014

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 27 February 2014

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• Introduced in Senate

  summary · EN · 27 February 2014

  Open at official source

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