To amend the Internal Revenue Code of 1986 to provide a refundable credit against income tax to assist individuals with high residential energy costs.
Home Energy Affordability Tax Relief Act of 2014 or the HEATR Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer an income-based refundable tax credit for energy costs for the taxpayer's principal residence. Limits such credit to the lesser of 33% of such costs or $500. Allow such credit for residential energy costs paid or incurred after the enactment of this Act and before April 1, 2016.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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