Bill > HR5233

This bill amends the Internal Revenue Code of 1986 to make changes to the nonbusiness energy property tax credit. Specifically, it adds a new provision to allow taxpayers to claim a credit for 30% of the amount paid for a home energy audit, up to $150. The bill also specifies the requirements for what constitutes a qualifying home energy audit, including that it must be conducted by a certified auditor and identify the most significant and cost-effective energy efficiency improvements for the taxpayer's home. Additionally, the bill treats a failure to include the required information or documentation for the home energy audit credit as a mathematical or clerical error, which could result in an adjustment to the taxpayer's return.

Budget and Finance, Military Affairs and Security

https://www.congress.gov/bill/117th-congress/house-bill/5233/all-info