To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for individuals for amounts paid for gas and electricity for primary residences.

This bill creates a tax credit of up to $350 for people who pay for gas or electricity for their main home. People can claim this credit whether they pay the utility company directly or pay their landlord for utilities included in rent. The credit is not available to people who make more than $200,000 per year (or $400,000 for married couples filing together), people who can be claimed as dependents on someone else's tax return, or people who already claim other tax credits or deductions for the same energy costs.

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