Bulletin No. 2006-11 March 13, 2006

ponent or Qualified Energy Property, as well as guidance regarding the conditions under which taxpayers seeking to claim the section 25C nonbusiness energy property credit may rely on a manufacturer’s certification.

Notice 2006–27, page 626. This notice provides a procedure that an eligible contractor may follow to certify that a dwelling unit, other than a manufactured home, is an energy efficient home that satisfies the requirements of sections 45L(c)(1)(A) and (B) of the Code.

Notice 2006–28, page 628. This notice provides a procedure that an eligible contractor may follow to certify that a manufactured home is an energy efficient home that satisfies the requirements of section 45L(c)(2) or (3) of the Code.