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I
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.
SA´NCHEZ, 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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Empowering Home-
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owners Energy Efficiency Act of 2019’’.
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SEC. 2. INCLUSION OF HOME ENERGY AUDITS IN NONBUSI-
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NESS ENERGY PROPERTY CREDIT.
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(a) IN GENERAL.—Section 25C(a) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘and’’ at
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the end of paragraph (1), by striking the period at the
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end of paragraph (2) and inserting ‘‘, and’’, and by adding
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at the end the following new paragraph:
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‘‘(3) 30 percent of the amount paid or incurred
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by the taxpayer during the taxable year for home en-
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ergy audits.’’.
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(b) LIMITATION.—Section 25C(b) of such Code is
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amended adding at the end the following new paragraph:
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‘‘(4) HOME ENERGY AUDITS.—The amount of
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the credit allowed under this section by reason of
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subsection (a)(3) shall not exceed $150.’’.
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(c) DEFINITION OF HOME ENERGY AUDIT.—Section
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25C of such Code is amended by redesignating subsections
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(e), (f), and (g), as subsections (f), (g), and (h), respec-
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tively, and by inserting after subsection (d) the following
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new subsection:
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‘‘(e) HOME ENERGY AUDITS.—For purposes of this
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section, the term ‘home energy audit’ means an inspection
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and written report with respect to a dwelling unit located
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in the United States and owned or used by the taxpayer
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as the taxpayer’s principal residence (within the meaning
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of section 121) which—
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‘‘(1) identifies the most significant and cost-ef-
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fective energy efficiency improvements with respect
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to such dwelling unit, including an estimate of the
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energy and cost savings with respect to each such
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improvement, and
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‘‘(2) is conducted and prepared by a home en-
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ergy auditor that meets the certification or other re-
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quirements specified by the Secretary (after con-
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sultation with the Secretary of Energy, and not later
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than 180 days after the date of the enactment of
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this subsection) in regulations or other guidance.’’.
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(d)
CONFORMING
AMENDMENT.—Section
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1016(a)(33) of such Code is amended by striking ‘‘section
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25C(f)’’ and inserting ‘‘section 25C(g)’’.
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(e) EFFECTIVE DATE.—The amendments made by
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this section shall apply to amounts paid or incurred after
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December 31, 2019.
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Æ
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