H.R. 8350

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8350 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8350

To amend the Internal Revenue Code of 1986 to allow the deduction of 
taxes and State-mandated surcharges included on gas or electric utility 
bills.

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IN THE HOUSE OF REPRESENTATIVES

April 16, 2026

Mr. Riley of New York (for himself and Mr. Van Drew) introduced the 
following bill; which was referred to the Committee on Ways and Means

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A BILL

To amend the Internal Revenue Code of 1986 to allow the deduction of 
taxes and State-mandated surcharges included on gas or electric utility 
bills.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``No Taxes on Utility Bills Act''.

SEC. 2. DEDUCTION FOR TAXES AND STATE-MANDATED SURCHARGES INCLUDED ON 
GAS OR ELECTRIC UTILITY BILLS.

(a) In General.--Section 164(a) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
``(5) All taxes, and State-mandated surcharges, included on 
the taxpayer's gas or electric utility bills.''.
(b) Conforming Amendment.--Section 164(a) of such section is 
amended by inserting ``(and State-mandated surcharges described in 
paragraph (5))'' after ``the following taxes''.
(c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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