I
119th CONGRESS
1st Session
H. R. 616
IN THE HOUSE OF REPRESENTATIVES
January 22, 2025
Mr. Gottheimer introduced 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 improvement credit with respect to heat pumps, heat pump water heaters, biomass stoves, and boilers.
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.