,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #eaei  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ai1         
#bjai,ms4 ,moore 7= h]self1 ,mr4        
,suozzi1 ,mr4 ,danny ,k4 ,davis (       
,ill9ois1 ,ms4 ,sn*ez1 ,mr4 ,bey]1 ,mr4 
,hors=d1 ,mr4 ,panetta1 ,mr4 ,evans1    
,mr4 ,gomez1 ,mr4 ,blum5au]1 & ,mr4     
,doggett7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to include home   
en]gy audits 9 ! nonbus9ess en]gy       
prop]ty cr$it4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,emp[]+ ,home[n]s  
,en]gy ,effici5cy ,act ( #bjai4  #b4    
,inclusion ( home en]gy audits 9        
nonbus9ess en]gy prop]ty cr$it  7a7 ,9  
g5]al ,section #be;,c7a7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( p>agraph 7#a71 by /rik+ !  
p]iod at ! end ( p>agraph 7#b7 & ins]t+ 
1 &1 & by add+ at ! end ! foll[+ new    
p>agraph3  7#c7 #cj p]c5t ( ! am\nt paid
 or incurr$ by ! taxpay] dur+ ! taxable 

ye> = home en]gy audits4  4  7b7        
,limitation ,section #be;,c7b7 ( su*    
,code is am5d$ add+ at ! end ! foll[+   
new p>agraph3  7#d7 ,home en]gy audits  
,! am\nt ( ! cr$it all[$ "u ?is section 
by reason ( subsection 7a77#c7 %all n   
exce$ #aej4  4  7c7 ,def9ition ( home   
en]gy audit ,section #be;,c ( su* ,code 
is am5d$ by r$esignat+ subsections 7e71 
7f71 & 7g71 z subsections 7f71 7g71 &   
7h71 respectively1 & by ins]t+ aft]     
subsection 7d7 ! foll[+ new subsection3 
7e7 ,home en]gy audits ,= purposes ( ?is
 section1 ! t]m home en]gy audit means  
an inspection & writt5 report ) respect 
to a dwell+ unit locat$ 9 ! ,unit$      
,/ates & own$ or us$ by ! taxpay] z !   
taxpay]'s pr9cipal resid5ce 7)9 ! mean+ 
( section #aba7 :i*--  7#a7 id5tifies ! 
mo/ significant & co/-effective en]gy   
effici5cy improvem5ts ) respect to su*  
dwell+ unit1 includ+ an e/imate ( !     
en]gy & co/ sav+s ) respect to ea* su*  
improvem5t1 &  7#b7 is conduct$ & prep>$
 by a home en]gy auditor t meets !      

c]tification or o!r requirem5ts specifi$
 by ! ,secret>y 7aft] consultation ) !  
,secret>y ( ,en]gy1 & n lat] ?an #ahj   
days aft] ! date ( ! enactm5t ( ?is     
subsection7 9 regulations or o!r        
guidance4  4  7d7 ,con=m+ am5dm5t       
,section #ajaf7;a77#cc7 ( su* ,code is  
am5d$ by /rik+ section #be;,c7f7 &      
ins]t+ section #be;,c7g74  7e7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ aft] ,decemb] #ca1 #bjai4