The Home Lead Safety Tax Credit Act of 2025 aims to significantly reduce childhood lead poisoning by providing a federal tax credit for homeowners who undertake lead hazard reduction activities. Congress finds that lead poisoning is a serious, preventable threat to children's health, with millions of pre-1978 housing units containing lead hazards that existing federal programs have only partially addressed. This bill introduces a new tax credit, allowing taxpayers to claim 50 percent of the lead hazard reduction activity cost paid or incurred for each eligible dwelling unit, defined as any home placed in service before 1978. The credit covers a range of activities, including the cost for a certified risk assessor to determine the presence of lead, performing lead abatement measures like removal or encapsulation, and implementing interim lead control measures such as specialized cleaning and repairs. It also includes associated preparation, cleanup, disposal, clearance testing, and necessary occupant relocation costs. To qualify, these activities must be performed by certified professionals, and documentation from a certified inspector or risk assessor is required to confirm the unit meets lead hazard reduction criteria. The credit is subject to several limitations, including a maximum of $3,000 per year for abatement measures and $1,000 per year for interim control measures , with a cumulative cap of $4,000 per eligible dwelling unit . The credit amount is reduced by any state or local tax credits received for the same costs, and costs funded by grants are excluded. The dollar amounts for the credit limitations will be adjusted for inflation annually after 2025, and the credit will apply to costs incurred after December 31, 2024, terminating for amounts paid or incurred after December 31, 2028.
Referred to the House Committee on Ways and Means.
Taxation
Home Lead Safety Tax Credit Act of 2025
USA119th CongressHR-6784| House
| Updated: 12/17/2025
The Home Lead Safety Tax Credit Act of 2025 aims to significantly reduce childhood lead poisoning by providing a federal tax credit for homeowners who undertake lead hazard reduction activities. Congress finds that lead poisoning is a serious, preventable threat to children's health, with millions of pre-1978 housing units containing lead hazards that existing federal programs have only partially addressed. This bill introduces a new tax credit, allowing taxpayers to claim 50 percent of the lead hazard reduction activity cost paid or incurred for each eligible dwelling unit, defined as any home placed in service before 1978. The credit covers a range of activities, including the cost for a certified risk assessor to determine the presence of lead, performing lead abatement measures like removal or encapsulation, and implementing interim lead control measures such as specialized cleaning and repairs. It also includes associated preparation, cleanup, disposal, clearance testing, and necessary occupant relocation costs. To qualify, these activities must be performed by certified professionals, and documentation from a certified inspector or risk assessor is required to confirm the unit meets lead hazard reduction criteria. The credit is subject to several limitations, including a maximum of $3,000 per year for abatement measures and $1,000 per year for interim control measures , with a cumulative cap of $4,000 per eligible dwelling unit . The credit amount is reduced by any state or local tax credits received for the same costs, and costs funded by grants are excluded. The dollar amounts for the credit limitations will be adjusted for inflation annually after 2025, and the credit will apply to costs incurred after December 31, 2024, terminating for amounts paid or incurred after December 31, 2028.