UPLIFT Act

Bill Number: H.R. 6758
Origin Chamber: House
Congress: 119th Congress, Session 1
Policy Area: Taxation
Status: Introduced
Latest Action: 2025-12-16: Referred to the House Committee on Ways and Means.
Last Updated: 2026-04-10T08:06:12Z

AI-Generated Summary

Summary of H.R. 6758 (UPLIFT Act)

Purpose of the Legislation

This bill amends the Internal Revenue Code of 1986 to create a temporary, refundable tax credit for individuals covering costs of electricity, natural gas, or propane used in their primary home. The credit activates only during periods of elevated inflation, as measured by changes in the personal consumption expenditures price index.

Key Provisions Outlined

Credit Amount and Limits: Provides a credit equal to the taxpayer's qualifying residential energy expenditures, capped at $1,200 per year ($2,400 for joint returns or heads of household).
Eligibility Trigger: The credit applies only in "applicable taxable years" where the average PCE for the prior 12 months exceeds 102% of the average from the preceding 12-month period.
Qualifying Expenditures: Covers payments for electricity, natural gas, or propane tied to a U.S. dwelling unit that is the taxpayer's principal residence (owned or rented).
Income Phaseout: Reduces the credit for modified adjusted gross income above $75,000 ($150,000 for joint returns or heads of household), fully phasing out at $100,000 ($200,000 for joint returns or heads of household).
Refundability and Coordination: The credit is refundable; amounts received do not count as income for federal means-tested programs, and reimbursements from energy assistance programs do not disqualify expenditures.
Effective Date: Applies to taxable years beginning after December 31, 2025.

Significant Changes to Existing Law Introduced

Adds new Section 36A to Subpart C of the Internal Revenue Code, creating a standalone refundable credit for energy costs.
Amends Section 6211(b)(4)(A) to include the new credit in calculations for overpayments and refunds.
Updates the table of sections to reference the new provision.

Potential Impacts on Government Agencies, Citizens, or International Relations

Government Agencies: The Internal Revenue Service would administer the credit, requiring new guidance and coordination with the Bureau of Economic Analysis for PCE data; the Bureau of Labor Statistics may assist in regulatory development.
Citizens: Eligible households could receive direct financial relief for utility costs during high-inflation years, with protections ensuring the credit does not affect eligibility for other assistance programs.
International Relations: No direct effects identified in the legislation.

Main Stakeholders Affected by This Legislation

Individual taxpayers facing residential energy costs, particularly those with moderate incomes during inflation spikes.
Households receiving federal, state, local, or Tribal energy assistance.
Low- and middle-income families using means-tested benefit programs.
The Internal Revenue Service and Bureau of Economic Analysis.

Notable Legal, Constitutional, or Political Implications

The credit operates as a direct refundable payment mechanism, functioning similarly to other tax-based transfers without altering underlying tax liability calculations.
Ties eligibility to an economic indicator (PCE), introducing an automatic trigger based on inflation metrics rather than fixed annual availability.
No explicit constitutional challenges or international provisions are addressed in the bill text.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. McIver, LaMonica [D-NJ-10]

Cosponsors (13)

Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Tlaib, Rashida [D-MI-12], Rep. Pettersen, Brittany [D-CO-7], Rep. Lee, Summer L. [D-PA-12], Rep. Goldman, Daniel S. [D-NY-10], Rep. Watson Coleman, Bonnie [D-NJ-12], Rep. Carson, André [D-IN-7], Rep. Simon, Lateefah [D-CA-12], Rep. Norcross, Donald [D-NJ-1], Rep. Frost, Maxwell [D-FL-10], Rep. Hayes, Jahana [D-CT-5], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Davis, Danny K. [D-IL-7]

Recent Actions

2025-12-16: Referred to the House Committee on Ways and Means.
2025-12-16: Introduced in House
2025-12-16: Introduced in House

Bill Versions

Utility Price Lift In Flux and Transition Act — issued 2025-12-16 — PDF (5 pages)