SECTION 6. SOFTWARE

PROGRAMS

.01 In General . The Internal Revenue Service will create and maintain a public list of software programs that may be used to calculate energy consumption for purposes of providing certifications under sections 3 and 4 of this notice. This list of approved software may be found at: http://www.irs.gov/businesses/small/ industries/article/0,,id=155445,00.html .

.02 Requirements for Software Pro- grams To Be Included on the Internal Revenue Service List . A software program will be included on the list created by the Internal Revenue Service if the software developer submits the following information to the Service and RESNET:

(1) The name, address, and telephone number of the software developer;

(2) The name or other identifier of the program as it will appear on the list;

(3) The test results, test runs, and the software program with which the test was conducted; and

(4) A declaration by the developer of the software program, made under penalties of perjury, that the software program—

(i) Has satisfied all tests required to conform to the software accreditation process prescribed in Residential Energy Services Network (RESNET) Publication No. 05–001 (Nov. 17, 2005) or No. 06–001 (June 1, 2006); or

(ii) Has satisfied all tests necessary to permit a determination that the software program is sufficiently accurate to justify its use in calculating energy consumption for purposes of providing certifications under sections 3 and 4 of this notice.

(7) A declaration, applicable to the certification and any accompanying documents, signed by a person currently authorized to bind the eligible certifier in these matters, in the following form:

“Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete.” .02 Energy Star Homes . An eligible contractor may claim the $1,000 energy efficient home credit with respect to a manufactured home by meeting the applicable certification requirements established by the Administrator of the Environmental Protection Agency under the ENERGY STAR ^® Labeled Homes Program in effect on the date construction is substantially completed.