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Bill

Bill

HR 6784

To amend the Internal Revenue Code of 1986 to provide a tax credit for taxpayers who remove lead-based hazards.

119th Congress Introduced by Steve Cohen

Creates a tax credit to cover costs of removing lead hazards in homes, helping owners, landlords, and contractors pay for remediation and reduce children's lead exposure.

Introduced in House
3
WeVote Research Nonpartisan
Bill Summary · HR 6784

Summary of HR 6784 (Introducted Dec 17, 2025)

Overview

  • Bill Number & Title: HR 6784 — “To amend the Internal Revenue Code of 1986 to provide a tax credit for taxpayers who remove lead-based hazards.”
  • Intent: Establish a tax credit to encourage and offset the costs of removing lead-based hazards, presumably in residential settings.

What is known from the provided information

  • Purpose: Create a tax credit for taxpayers who undertake the removal of lead-based hazards. The focus is on remediation activities to reduce lead exposure risks.
  • Status & Timeline:
    • Introduced in the U.S. House on December 17, 2025.
    • Referred to the House Committee on Ways and Means on the same date.
  • Target Area: Lead hazard remediation, most likely in homes or properties with lead exposure risks (common contexts include lead-based paint in residences, consumer products, or other lead hazards in dwellings).

Key Provisions (Presumed scope; exact text not provided)

Note: The following items are typical features of a tax credit proposal of this nature. Specifics would be defined in the bill text; the summary below highlights likely elements, pending official text.

  • Tax Credit for Lead Hazard Removal:
    • A credit against the individual or entity tax liability for costs incurred in removing lead-based hazards.
    • Potentially applicable to owners, landlords, and contractors who perform remediation work.
  • Qualified Expenses:
    • Likely eligible costs may include labor, materials, and professional services directly tied to lead hazard remediation.
    • Possible inclusion of safety compliance costs and post-remediation verification.
  • Credit Amount & Structure (examples commonly seen in similar bills):
    • A fixed percent of qualified expenses or a flat dollar amount per remediation project.
    • Possible maximum credit per project and/or lifetime/annual caps.
    • Potential for refundable vs nonrefundable treatment (e.g., refundable credits can increase consumer liquidity; nonrefundable limits tax liability).
  • Eligibility & Limitations:
    • Eligibility may require property ownership, occupancy (e.g., primary residence), or landlord-tenant scenarios.
    • Requirements related to building type, age (e.g., pre-1978 housing), or lead hazard assessment standards.
  • Coordination with Existing Credits:
    • Interaction with other tax incentives (e.g., standard residential energy credits, if applicable) and any anti-fraud/anti-double-dipping provisions.
  • Certification & Verification:
    • Possible need for certification from qualified lead risk assessors or licensed professionals.
    • Documentation requirements to claim the credit and for audits.

Expected Beneficiaries

  • Homeowners seeking to reduce lead exposure risks in their residences.
  • Landlords and property managers performing lead hazard remediation to protect tenants.
  • Remediation contractors and assessment professionals who perform qualified work.

Potential Impacts

  • Public Health: Could incentivize more rapid remediation of lead hazards, reducing long-term health risks, especially for children.
  • Economic: May stimulate demand for lead abatement services and materials; provides cash-flow assistance to qualified projects.
  • Fiscal Considerations: The bill would have a cost impact on federal revenue; precise figures would depend on credit rate, caps, and uptake, which require the full legislative text and scoring.

Next Steps & Considerations

  • The exact credit parameters (percent, caps, eligible expenses, eligibility criteria, and sunset provisions) will be defined in the bill text.
  • If enacted, agencies and taxpayers would need guidance on claiming the credit, required certifications, and compliance procedures.
  • Monitoring analysis once the Ways and Means Committee releases a mark or the full chamber considers the bill to understand fiscal impact and implementation details.

If you’d like, I can draft a more detailed version once the full text or committee amendments become available, or compare with existing lead hazard remediation incentives in current law.

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

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