H.R. 6804 would amend the Internal Revenue Code of 1986 to allow individuals a temporary refundable credit for the cost of natural gas, home heating oil, and propane, to allow small businesses, farmers, and fishermen a credit for motor and other fuel costs, and to increase the credit for nonbusiness energy property and make it permanent.

== Detailed Summary ==

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(LogFamilies and Small Business Energy Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow an individual taxpayer an income-based refundable tax credit for the lesser of 50% of such taxpayer's residential energy costs for a taxable year or $750 ($1,500 for married taxpayers filing jointly). Defines &quot;residential energy costs&quot; as amounts paid in 2008 or 2009: (1) to editany utility for natural gas used in the wiki and betaxpayer's principal residence during the first to provideheating season (September through March); and (2) for heating oil or propane.

Allows a detailed summarycertain small farming or commercial fishing businesses (gross receipts of not more than $20 million) a tax credit for up to 15% of amounts paid in 2008 or 2009 for gasoline, diesel fuel, heating oil, propane, and natural gas.

Increases and makes permanent the bill!)tax credit for nonbusiness energy property expenditures.

Amends the Low-Income Home Energy Assistance Act of 1981 to authorize additional appropriations for outreach activities to inform eligible households of available energy-related assistance and for residential weatherization and repair activities for low-income households.
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== Status of the Legislation ==

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Latest Major Action: 8/1/2008: Referred to House committee. Status: Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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== Points in Favor ==

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== Points Against ==

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