,i #aafth ,,congress #ast ,session ,h4 ,r4 #eaei ,,in ,,the ,,house ,,of ,,representatives ,november #ai1 #bjai,ms4 ,moore 7for herself1 ,mr4 ,suozzi1 ,mr4 ,danny ,k4 ,davis of ,illinois1 ,ms4 ,snchez1 ,mr4 ,beyer1 ,mr4 ,horsford1 ,mr4 ,panetta1 ,mr4 ,evans1 ,mr4 ,gomez1 ,mr4 ,blumenauer1 and ,mr4 ,doggett7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to include home energy audits in the nonbusiness energy property credit4 #a4 ,short title ,this ,act may be cited as the ,empowering ,homeowners ,energy ,efficiency ,act of #bjai4 #b4 ,inclusion of home energy audits in nonbusiness energy property credit 7a7 ,in general ,section #be;,c7a7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#c7 #cj percent of the amount paid or incurred by the taxpayer during the taxable year for home energy audits4 4 7b7 ,limitation ,section #be;,c7b7 of such ,code is amended adding at the end the following new paragraph3 7#d7 ,home energy audits ,the amount of the credit allowed under this section by reason of subsection 7a77#c7 shall not exceed #aej4 4 7c7 ,definition of home energy audit ,section #be;,c of such ,code is amended by redesignating subsections 7e71 7f71 and 7g71 as subsections 7f71 7g71 and 7h71 respectively1 and by inserting after subsection 7d7 the following new subsection3 7e7 ,home energy audits ,for purposes of this section1 the term home energy audit means an inspection and written report with respect to a dwelling unit located in the ,united ,states and owned or used by the taxpayer as the taxpayer's principal residence 7within the meaning of section #aba7 which-- 7#a7 identifies the most significant and cost-effective energy efficiency improvements with respect to such dwelling unit1 including an estimate of the energy and cost savings with respect to each such improvement1 and 7#b7 is conducted and prepared by a home energy auditor that meets the certification or other requirements specified by the ,secretary 7after consultation with the ,secretary of ,energy1 and not later than #ahj days after the date of the enactment of this subsection7 in regulations or other guidance4 4 7d7 ,conforming amendment ,section #ajaf7;a77#cc7 of such ,code is amended by striking section #be;,c7f7 and inserting section #be;,c7g74 7e7 ,effective date ,the amendments made by this section shall apply to amounts paid or incurred after ,december #ca1 #bjai4