,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #ebcc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #aj1        
#bjba,ms4 ,moore ( ,wiscons9 7= h]self1 
,mr4 ,bey]1 ,mr4 ,panetta1 & ,mr4       
,evans7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to make c]ta9 adju/m5ts )
 respect to ! nonbus9ess en]gy prop]ty  
tax cr$it1 & = o!r purposes4  #a4 ,home 
en]gy audits  7a7 ,9 g5]al ,section     
#be;,c7a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ 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  7,a7 ,doll> limitation ,! 
am\nt ( ! cr$it all[$ "u ?is section by 
reason ( subsection 7a77#c7 %all n exce$

 #aej4  7,b7 ,sub/antiation requirem5t  
,no cr$it %all be all[$ "u ?is section  
by reason ( subsection 7a77#c7 unless ! 
taxpay] includes ) ! taxpay]'s return ( 
tax su* in=mation or docum5tation z !   
,secret>y may require4  4  7c7 ,home    
en]gy audits  7#a7 ,9 g5]al ,section    
#be;,c 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]gy & ! ,adm9i/rator ( ! 
,environm5tal ,protection ,ag5cy & n    
lat] ?an #ahj days aft] ! date ( !      
enactm5t ( ?is subsection7 9 regulations
 or o!r guidance4  4  7#b7 ,con=m+      
am5dm5t ,section #ajaf7;a77#cc7 is am5d$
 by /rik+ section #be;,c7f7 & ins]t+    
section #be;,c7g74  7d7 ,lack (         
sub/antiation treat$ z ma!matical or    
cl]ical error ,section #fbac7;g77#b7 is 
am5d$-- 7#a7 9 subp>agraph 7,p71 by     
/rik+ & at ! end2  7#b7 9 subp>agraph   
7,q71 by /rik+ ! p]iod at ! end & ins]t+
 1 &2 &  7#c7 by add+ at ! end ! foll[+3
  7,r7 an omission ( correct in=mation  
or docum5tation requir$ "u section      
#be;,c7b77#d77;,b7 7relat+ to home en]gy
 audits7 to be includ$ on a return4  4