I
119THCONGRESS
1
STSESSION 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.
IN THE HOUSE OF REPRESENTATIVES
JANUARY22, 2025
Mr. G
OTTHEIMERintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to double
the dollar limitation for the energy efficient home im-
provement credit with respect to heat pumps, heat pump
water heaters, biomass stoves, and boilers.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. INCREASED LIMITATION FOR HEAT PUMP AND 3
HEAT PUMP WATER HEATERS; BIOMASS 4
STOVES AND BOILERS. 5
(a) I
NGENERAL.—Section 25C(b)(5) of the Internal 6
Revenue Code of 1986 is amended by striking ‘‘$2,000’’ 7
and inserting ‘‘$4,000’’. 8
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•HR 616 IH
(b) EFFECTIVEDATE.—The amendment made by 1
this section shall apply to taxable years beginning after 2
December 31, 2024. 3
Æ
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