Title: Empowering Homeowners Energy Efficiency Act of 2019
Policy area: Taxation

Summary:
Empowering Homeowners Energy Efficiency Act of 2019
This bill amends the Internal Revenue Code to expand the tax credit for nonbusiness energy property to include a credit for home energy audits. The amount of such credit is 30% of the cost of a home energy audit, not to exceed $150.
The bill defines "home energy audit" to mean an inspection and written report for a dwelling owned and used by a taxpayer as the taxpayer's principal residence. The audit must identify the most significant and cost-effective energy efficiency improvements for such dwelling, including an estimate of the energy and cost savings for each improvement, and be conducted and prepared by a certified home energy auditor.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5159 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 5159

   To amend the Internal Revenue Code of 1986 to include home energy 
           audits in the nonbusiness energy property credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 19, 2019

Ms. Moore (for herself, Mr. Suozzi, Mr. Danny K. Davis of Illinois, Ms. 
 Sanchez, Mr. Beyer, Mr. Horsford, Mr. Panetta, Mr. Evans, Mr. Gomez, 
 Mr. Blumenauer, and Mr. Doggett) introduced the following bill; which 
            was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to include home energy 
           audits in the nonbusiness energy property credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Empowering Homeowners Energy 
Efficiency Act of 2019''.

SEC. 2. INCLUSION OF HOME ENERGY AUDITS IN NONBUSINESS ENERGY PROPERTY 
              CREDIT.

    (a) In General.--Section 25C(a) of the Internal Revenue Code of 
1986 is amended by striking ``and'' at the end of paragraph (1), by 
striking the period at the end of paragraph (2) and inserting ``, 
and'', and by adding at the end the following new paragraph:
            ``(3) 30 percent of the amount paid or incurred by the 
        taxpayer during the taxable year for home energy audits.''.
    (b) Limitation.--Section 25C(b) of such Code is amended adding at 
the end the following new paragraph:
            ``(4) Home energy audits.--The amount of the credit allowed 
        under this section by reason of subsection (a)(3) shall not 
        exceed $150.''.
    (c) Definition of Home Energy Audit.--Section 25C of such Code is 
amended by redesignating subsections (e), (f), and (g), as subsections 
(f), (g), and (h), respectively, and by inserting after subsection (d) 
the following new subsection:
    ``(e) Home Energy Audits.--For purposes of this section, 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 (within the meaning 
of section 121) which--
            ``(1) identifies the most significant and cost-effective 
        energy efficiency improvements with respect to such dwelling 
        unit, including an estimate of the energy and cost savings with 
        respect to each such improvement, and
            ``(2) is conducted and prepared by a home energy auditor 
        that meets the certification or other requirements specified by 
        the Secretary (after consultation with the Secretary of Energy, 
        and not later than 180 days after the date of the enactment of 
        this subsection) in regulations or other guidance.''.
    (d) Conforming Amendment.--Section 1016(a)(33) of such Code is 
amended by striking ``section 25C(f)'' and inserting ``section 
25C(g)''.
    (e) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after December 31, 2019.
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