[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 3722 Introduced in Senate (IS)]

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119th CONGRESS
  2d Session
                                S. 3722

   To amend the Internal Revenue Code of 1986 to restore and extend 
         certain tax credits to incentivize energy efficiency.


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                   IN THE SENATE OF THE UNITED STATES

                            January 29, 2026

 Ms. Cortez Masto introduced the following bill; which was read twice 
                and referred to the Committee on Finance

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to restore and extend 
         certain tax credits to incentivize energy efficiency.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Lowering Home Energy Costs Act''.

SEC. 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 31, 2032''.

SEC. 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 ``December 31, 2032''.

SEC. 4. RESTORATION OF ENERGY EFFICIENT HOME IMPROVEMENT CREDIT.

    (a) Repeal.--Section 70505 of Public Law 119-21 is repealed, and 
section 25C of the Internal Revenue Code of 1986 is restored as if such 
section 70505 had not been enacted.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in the enactment of Public Law 119-21.
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