To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for individuals for amounts paid for gas and electricity for primary residences.

H.R. 615 would establish a refundable tax credit of up to $350 to help individuals offset the cost of natural gas and electricity for their primary homes. The credit would apply to amounts paid directly to utilities or, for renters, to portions of rent that cover utility costs. Landlords would be required to report the utility portion of rent to the IRS and tenants annually.

The credit would be available to individuals with modified adjusted gross income below $200,000 (or $400,000 for joint filers). It could not be claimed by dependents or if another tax credit or deduction is claimed for the same energy costs. If enacted, this bill could reduce energy expenses for qualifying homeowners and renters, though the maximum benefit of $350 would represent partial relief rather than full coverage of typical annual utility costs.

The bill was introduced in January 2025 and is currently under committee consideration. It has not yet been voted on by the full House.