H.R. 9021

Stay Cool Act

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Text of the bill

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I Heat Emergency

II Community Resilience and Cooling Centers

III Housing

Sec. 305. Cooling device expenses

(a) In general. Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by inserting , box fans, or portable or window air conditioning units before shall be treated as paid for medical care.

(b) Effective date. The amendment made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act.

IV Urban Development

V Definitions