When an individual is unemployed; and required to pay on an electric or gas bill - the amounts paid should be subject to reimbursement on their Federal and State Income Tax Returns.
Also, this should be retrospective - reimbursing prior years when incomes fall below the poverty rate.
xross ref: http://beta.congress.gov/bill/113th-congress/house-bill/4326: H.R.4326 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against income tax to assist individuals with high residential energy costs.
Why is this important?
I became unemployed due to a health problem (Gallbladder malfunctioning) This has lasted over a year. The reimbursement is needed to help maintain my normal lifestyle.