SECTION 3. DEFINITIONS

.01 Home Energy Audit Credit . The term “Home Energy Audit Credit” means the § 25C credit allowed to individuals by reason of § 25C(a)(3) equal to 30 percent of the amount paid or incurred for Home Energy Audits in the taxable year, up to $150 per taxable year.

.02 Home Energy Audit . The term “Home Energy Audit” means an inspection and written report (audit) with respect to a dwelling unit located in the United States and owned or used by the taxpayer as the taxpayer’s principal residence (within the meaning of § 121) that meets each of the following requirements.

(1) The audit identifies the most significant and cost-effective energy efficiency improvements with respect to such dwelling unit, including an estimate of the energy and cost savings with respect to each such improvement,

(2) The inspection is conducted either by a Qualified Home Energy Auditor or under the supervision of a Qualified Home Energy Auditor,

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(3) The written report is prepared and signed by a Qualified Home Energy Auditor, and

(4) The audit is consistent with the most recent Department of Energy (DOE)-led and industry-validated Jobs Task Analysis. ²

.03 Qualified Home Energy Auditor . The term “Qualified Home Energy Auditor” means an individual who is a home energy auditor that is certified by a Qualified Certification Program at the time of the Home Energy Audit.

.04 Qualified Certification Program . The term “Qualified Certification Program” means a certification program described in section 4.03 of this notice.