,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #ebcc  ,,in ,,the ,,house ,,of  
,,representatives  ,september #aj1      
#bjba,ms4 ,moore of ,wisconsin 7for     
herself1 ,mr4 ,beyer1 ,mr4 ,panetta1 and
 ,mr4 ,evans7 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 make certain         
adjustments with respect to the         
nonbusiness energy property tax credit1 
and for other purposes4  #a4 ,home      
energy audits  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    
7,a7 ,dollar limitation ,the amount of  
the credit allowed under this section by
 reason of subsection 7a77#c7 shall not 
exceed #aej4  7,b7 ,substantiation      
requirement ,no credit shall be allowed 
under this section by reason of         
subsection 7a77#c7 unless the taxpayer  
includes with the taxpayer's return of  
tax such information or documentation as
 the ,secretary may require4  4  7c7    
,home energy audits  7#a7 ,in general   
,section #be;,c 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     
,energy and the ,administrator of the   
,environmental ,protection ,agency and  
not later than #ahj days after the date 
of the enactment of this subsection7 in 
regulations or other guidance4  4  7#b7 
,conforming amendment ,section          
#ajaf7;a77#cc7 is amended by striking   
section #be;,c7f7 and inserting section 
#be;,c7g74  7d7 ,lack of substantiation 
treated as mathematical or clerical     
error ,section #fbac7;g77#b7 is         
amended-- 7#a7 in subparagraph 7,p71 by 
striking and at the end2  7#b7 in       

subparagraph 7,q71 by striking the      
period at the end and inserting 1 and2  
and  7#c7 by adding at the end the      
following3  7,r7 an omission of correct 
information or documentation required   
under section #be;,c7b77#d77;,b7        
7relating to home energy audits7 to be  
included on a return4  4