S2638-119

Introduced

To amend the Internal Revenue Code of 1986 to increase the low-income housing credit for rehabilitation expenditures for buildings achieving enhanced energy performance, and for other purposes.

119th Congress Introduced Jul 31, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to increase the low-income housing credit for rehabilitation expenditures for buildings achieving enhanced energy performance, and for other purposes., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers. The main policy domain is Energy, Environment, Finance.

Who Benefits and How

energy producers, utilities, and energy consumers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, energy producers, utilities, and energy consumers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section id63439cf7219b496c96c232186f607dd7: 1. Short title This Act may be cited as the Energy Efficiency for Affordable Housing Act.
  • Section id043F7AC4B9974204AC1FCDB6F4690613: 2. Increase of credit Paragraph (2) of section 42(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: In...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to increase the low-income housing credit for rehabilitation expenditures for buildings achieving enhanced energy performance, and for other purposes., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers.

Key Policy Areas

Energy, Environment, Finance

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to increase the low-income housing credit for rehabilitation expenditures for buildings achieving enhanced energy performance, and for other purposes., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers.

Policy Domains

Energy Environment Finance

Whole bill

Identified Gains
  • energy producers, utilities, and energy consumers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
energy producers, utilities, and energy consumers:
Identified Costs
  • federal implementing agencies
  • energy producers, utilities, and energy consumers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies:
energy producers, utilities, and energy consumers:

Legislative Progress

Introduced
Introduced Committee Passed
Jul 31, 2025

Ms. Klobuchar (for herself, Ms. Warren, Ms. Smith, and Mr. …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Energy Environment Finance
Actor Mappings
"secretary_of_energy"
→ Secretary of Energy

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology