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H. Rept. 119-484 1 (2026-02-04)

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U.S. GOVERNMENT
INFORMATION 4















                     119TH CONGRESS                                           REPORT
                        2d Session   J  HOUSE   OF REPRESENTATIVES            119-484







                                 HOMEOWNER ENERGY FREEDOM ACT




                      FEBRUARY 4, 2026.-Committed to the Committee of the Whole House on the State
                                        of the Union and ordered to be printed




                        Mr.  GUTHRIE,  from the Committee   on Energy   and Commerce,
                                           submitted   the following



                                               REPORT


                                             [To accompany H.R. 4758]

                               [Including cost estimate of the Congressional Budget Office]

                       The  Committee   on Energy  and  Commerce,   to whom   was referred
                     the bill (H.R. 4758) to repeal provisions of Public Law   117-169  re-
                     lating to taxpayer  subsidies for home  electrification, and for other
                     purposes,  having  considered  the  same,  reports favorably  thereon
                     without  amendment   and  recommends   that the bill do pass.

                                                   CONTENTS
                                                                                        Page
                     Purpose and Sum m ary ........................................................................................... .  2
                     Background and Need for Legislation  ....................................................................  2
                     C om m ittee  A ction  ................................................................................................... .  3
                     C om m ittee  V otes  .....................................................................................................  4
                     Oversight Findings and Recommendations ...........................................................  8
                     New Budget Authority, Entitlement Authority, and Tax Expenditures .............        8
                     Congressional Budget Office   Estimate   ...................................................................  8
                     Federal M andates  Statem ent  .................................................................................  9
                     Statement of General Performance Goals and Objectives ................. 9
                     Duplication of Federal Program  s  ............................................................................  9
                     Related Committee and Subcommittee Hearings .................................................  9
                     Com m ittee  Cost  Estim ate  .......................................................................................  10
                     Earmark, Limited Tax Benefits, and Limited Tariff Benefits ...............            10
                     Advisory Com m ittee  Statem ent  .............................................................................  11
                     Applicability  to  Legislative  Branch  ........................................................................  11
                     Section-by-Section Analysis of the Legislation .....................................................  11
                     Changes in Existing Law Made by the Bill, as Reported ................. 11
                     M inority, Additional, or Dissenting  Views  ............................................................  22


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