Summary: H.R.5159 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for H.R.5159. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (11/19/2019)

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.