Home Energy Assistance Tax Credit Act of 2006

Home Energy Assistance Tax Credit Act of 2006 - Allows individual taxpayers a refundable tax credit for 25% of of their home energy costs (i.e., electricity, natural gas, propane, and heating oil) incurred between October 1, 2005, and March 31, 2006. Limits the amount of such credit to $200 ($400 for joint returns) and reduces the credit for taxpayers whose adjusted gross income exceeds $30,000 ($60,000 for joint returns).