# Plain Language Summary: Lowering Energy Costs for Manufactured Homeowners Act

This bill creates a tax credit to help people who own manufactured homes pay for skirting—the weather-resistant material that wraps around the bottom of a manufactured home to seal the gap between the home and the ground. If you add skirting to your manufactured home, you can get back 20 percent of what you spent on it when you file your taxes, up to a maximum of $500 per year.

Here's who qualifies: You need to own a manufactured home that was built after 1976 and use it as your primary residence (your main home where you live). The home also has to meet federal manufactured housing standards. If you meet these requirements and install skirting, you can claim this credit starting with your 2025 tax return. However, there's an income limit—if you're married filing jointly and earn more than $300,000 per year, or if you're single and earn more than $150,000 per year, you won't qualify for this credit.

The practical benefit is straightforward: if you spend $2,500 on skirting materials and installation, you'd get a $500 credit (20 percent of $2,500, but capped at the $500 maximum). This essentially means the government reimburses you for part of the cost. The idea behind this is that skirting helps insulate manufactured homes, reducing heating and cooling costs, so the bill frames it as helping lower energy expenses for people who live in these homes.

Lowering Energy Costs for Manufactured Homeowners Act

Perez, Marie Gluesenkamp

Lowering Energy Costs for Manufactured Homeowners ActThis bill provides a new refundable tax credit in the amount of 20% of the cost of manufactured home skirting, up to a maximum amount of $500. Home skirting is any weather-resistant material used to enclose the space between the bottom of the manufactured home and the ground. The tax credit is not available for taxpayers whose modified adjusted gross income exceeds $150,000 (or $300,000 for joint filers). Finally, the manufactured home must be used as the taxpayer’s primary residence.