Lowering Home Energy Costs Act
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
The bill creates introduces a neutral technical change provision: 2. Extension of new energy efficient home credit Section 45L(h) of the Internal Revenue Code of 1986 is amended by striking June 30, 2026 and inserting December, creates introduces a neutral technical change provision: 3. Extension of residential clean energy credit Section 25D(h) of the Internal Revenue Code of 1986 is amended by striking December 31, 2025 and inserting, and requires removes a compliance mandate provision: 4. Restoration of energy efficient home improvement credit Section 70505 of Public Law 119–21 is repealed, and section 25C of the Internal Revenue Code of 1986 is. It relies on compliance mandates. The main policy areas are Energy.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Creates introduces a neutral technical change provision: 2. Extension of new energy efficient home credit Section 45L(h) of the Internal Revenue Code of 1986 is amended by striking June 30, 2026 and inserting December...
- Creates introduces a neutral technical change provision: 3. Extension of residential clean energy credit Section 25D(h) of the Internal Revenue Code of 1986 is amended by striking December 31, 2025 and inserting...
- Requires removes a compliance mandate provision: 4. Restoration of energy efficient home improvement credit Section 70505 of Public Law 119–21 is repealed, and section 25C of the Internal Revenue Code of 1986 is...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.
At a Glance
What This Bill Does
The bill creates introduces a neutral technical change provision: 2. Extension of new energy efficient home credit Section 45L(h) of the Internal Revenue Code of 1986 is amended by striking June 30, 2026 and inserting December, creates introduces a neutral technical change provision: 3. Extension of residential clean energy credit Section 25D(h) of the Internal Revenue Code of 1986 is amended by striking December 31, 2025 and inserting, and requires removes a compliance mandate provision: 4. Restoration of energy efficient home improvement credit Section 70505 of Public Law 119–21 is repealed, and section 25C of the Internal Revenue Code of 1986 is.
Key Policy Areas
Energy
Primary Purpose
The bill creates introduces a neutral technical change provision: 2. Extension of new energy efficient home credit Section 45L(h) of the Internal Revenue Code of 1986 is amended by striking June 30, 2026 and inserting December, creates introduces a neutral technical change provision: 3. Extension of residential clean energy credit Section 25D(h) of the Internal Revenue Code of 1986 is amended by striking December 31, 2025 and inserting, and requires removes a compliance mandate provision: 4. Restoration of energy efficient home improvement credit Section 70505 of Public Law 119–21 is repealed, and section 25C of the Internal Revenue Code of 1986 is.
Policy Domains
Legislative Progress
In CommitteeRead twice and referred to the Committee on Finance.
Introduced in Senate
Ms. Cortez Masto introduced the following bill; which was read …
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?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
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