WeVote
Log In

Bill

Bill

HR 615

Herring, Paster Wallace B., Sr.; condolences

2025-2026 Regular Session Introduced by Robert Flournoy and 4 co-sponsors

Proposes a nonrefundable energy-cost tax credit up to $350 per taxpayer for gas/electricity at a principal residence, with MAGI caps and landlord reporting.

House Read and Adopted
0
WeVote Research Nonpartisan
Bill Summary · HR 615

Summary — H.R. 615

Note on sources: The materials provided include two different texts under the same bill number. One is a short Georgia House resolution honoring Pastor Wallace B. Herring Sr.; the other is draft statutory language that would add a new section (36D) to the Internal Revenue Code creating an individual energy-cost tax credit. Below summarizes both texts, then highlights the procedural status and a recommended verification step.

1) Georgia House Resolution — "Herring, Pastor Wallace B., Sr.; condolences"

  • Purpose: A commemorative resolution honoring the life and public service of Pastor Wallace B. Herring Sr.
  • Key points:
    • Recognizes Pastor Herring’s military service as a Vietnam-era paratrooper, 16 years as Senior Pastor of Glorious Hope Missionary Baptist Church (Macon, GA), community service (Tubman Torchbearer, 20 years Macon Little League coach, youth mentor), and family.
    • Expresses the House’s condolence and directs the Clerk to provide an appropriate copy to his family.
  • Affected parties: Primarily symbolic — family, congregation, and community receive formal recognition from the House.
  • Status / timeline (from provided actions): Introduced and adopted in the House (read and adopted on 2025-03-31); placed on appropriate calendars and reported enrolled.

2) Draft Internal Revenue Code Amendment — New Section 36D (Energy Costs Credit)

  • Purpose: To create a nonrefundable (text does not specify refundable status; described as "credit against the tax imposed") individual tax credit for a portion of household energy (gas and electric) costs.
  • Key provisions:
    • Credit amount: Up to $350 per taxpayer for qualified energy costs in a taxable year (credit equals the portion of qualified energy costs that do not exceed $350).
    • Qualified energy costs: Amounts paid to a utility for gas and electric service at the taxpayer’s principal residence, or amounts paid to a landlord when such utility costs are included in rent.
    • Definitions:
    • “Utility” is as defined in section 48(a)(8)(D) of the IRC.
    • “Principal residence” is defined as in IRC section 121.
    • Income phaseout: Credit is disallowed if modified adjusted gross income (MAGI) exceeds:
    • $400,000 for married filing jointly
    • $200,000 for all other filers
    • MAGI for this purpose = AGI plus amounts excluded under sections 911, 931, or 933.
    • Interaction with other benefits:
    • No credit is allowed for expenses that are deductible or eligible for another credit under the tax code.
    • No credit allowed for an individual who is a dependent (i.e., someone for whom another taxpayer may claim the section 151 deduction) for the relevant tax year.
    • Landlord reporting requirement: A lessor who includes utility costs in rent must provide both the IRS (Secretary) and the tenant, by January 31 each year, a receipt specifying the portion of rent attributable to electric/gas service for the preceding calendar year.
  • Who is affected:
    • Homeowners and renters who pay for electric or gas at their principal residence (subject to income limits).
    • Landlords who bundle utilities into rent — required to provide an annual statement to tenants and the IRS.
    • High-income taxpayers above the stated MAGI thresholds would be ineligible.
  • Procedural note in provided text: The draft IRC language was marked as inserted after section 36B; the bill was referred to the House Committee on Ways and Means on 2025-01-22.

Procedural status and sponsors (from provided data)

  • Sponsors listed: Josh Gottheimer; Robert Flournoy; Anissa Jones; Tremaine Reese; Miriam Paris; Tangie Herring (multiple labeled “primary”).
  • Actions listed: Introduced 2025-01-22; referred to House Ways and Means; placed on calendars; read and adopted 2025-03-31; reported enrolled 2025-04-01.
  • Classification: The packet labels the measure as a resolution (the Georgia condolence resolution). The IRC amendment text would be statutory change and typically a bill, not a simple resolution.

Important caveat / recommendation

Because the materials combine two distinct items under the same bill number (a state House condolence resolution and a federal tax-code amendment), verify the authoritative source:
- For the resolution: check the Georgia General Assembly website (House resolution H.R. 615, 2025 session).
- For the tax proposal: check Congress.gov or the House Clerk’s website for H.R. 615 (federal) introduced 2025-01-22 and committee referrals, to confirm the final text and whether the credit is refundable, effective dates, and any other amendments.

If you want, I can fetch and compare the official texts and produce a single reconciled summary of the correct H.R. 615.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.