[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 616 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 616

    To amend the Internal Revenue Code of 1986 to double the dollar 
   limitation for the energy efficient home improvement credit with 
  respect to heat pumps, heat pump water heaters, biomass stoves, and 
                                boilers.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 22, 2025

Mr. Gottheimer introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to double the dollar 
   limitation for the energy efficient home improvement credit with 
  respect to heat pumps, heat pump water heaters, biomass stoves, and 
                                boilers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCREASED LIMITATION FOR HEAT PUMP AND HEAT PUMP WATER 
              HEATERS; BIOMASS STOVES AND BOILERS.

    (a) In General.--Section 25C(b)(5) of the Internal Revenue Code of 
1986 is amended by striking ``$2,000'' and inserting ``$4,000''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2024.
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