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136 STAT. 1944 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(II) is rated by the manufacturer for use with fuel blends at least 50 percent of the volume of which consists of an eligible fuel. ‘‘(D) Any improvement to, or replacement of, a panel- board, sub-panelboard, branch circuits, or feeders which— ‘‘(i) is installed in a manner consistent with the National Electric Code, ‘‘(ii) has a load capacity of not less than 200 amps, ‘‘(iii) is installed in conjunction with— ‘‘(I) any qualified energy efficiency improve- ments, or ‘‘(II) any qualified energy property described in subparagraphs (A) through (C) for which a credit is allowed under this section for expenditures with respect to such property, and ‘‘(iv) enables the installation and use of any prop- erty described in subclause (I) or (II) of clause (iii). ‘‘(3) ELIGIBLE FUEL.—For purposes of paragraph (2), the term ‘eligible fuel’ means— ‘‘(A) biodiesel and renewable diesel (within the meaning of section 40A), and ‘‘(B) second generation biofuel (within the meaning of section 40).’’. (f) HOME ENERGY AUDITS.— (1) IN GENERAL.—Section 25C(a), as amended by subsection (b), is amended by striking ‘‘and’’ at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(3) the amount paid or incurred by the taxpayer during the taxable year for home energy audits.’’. (2) LIMITATION.—Section 25C(b), as amended by subsection (c), is amended adding at the end the following new paragraph: ‘‘(6) HOME ENERGY AUDITS.— ‘‘(A) DOLLAR LIMITATION.—The amount of the credit allowed under this section by reason of subsection (a)(3) shall not exceed $150. ‘‘(B) SUBSTANTIATION REQUIREMENT.—No credit shall be allowed under this section by reason of subsection (a)(3) unless the taxpayer includes with the taxpayer’s return of tax such information or documentation as the Secretary may require.’’. (3) HOME ENERGY AUDITS.— (A) IN GENERAL.—Section 25C is amended by redesig- nating subsections (e), (f), and (g), as subsections (f), (g), and (h), respectively, and by inserting after subsection (d) the following new subsection: ‘‘(e) HOME ENERGY AUDITS.—For purposes of this section, the term ‘home energy audit’ means an inspection and written report 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 section 121) which— ‘‘(1) 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, and Cost estimates. Definition. 26 USC 25C. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00128 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw