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136 STAT. 1945 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(2) is conducted and prepared by a home energy auditor that meets the certification or other requirements specified by the Secretary in regulations or other guidance (as prescribed by the Secretary not later than 365 days after the date of the enactment of this subsection).’’. (B) CONFORMING AMENDMENT.—Section 1016(a)(33) is amended by striking ‘‘section 25C(f)’’ and inserting ‘‘section 25C(g)’’. (4) LACK OF SUBSTANTIATION TREATED AS MATHEMATICAL OR CLERICAL ERROR.—Section 6213(g)(2) is amended— (A) in subparagraph (P), by striking ‘‘and’’ at the end, (B) in subparagraph (Q), by striking the period at the end and inserting ‘‘, and’’, and (C) by inserting after subparagraph (Q) the following: ‘‘(R) an omission of information or documentation required under section 25C(b)(6)(B) (relating to home energy audits) to be included on a return.’’. (g) IDENTIFICATION NUMBER REQUIREMENT.— (1) IN GENERAL.—Section 25C, as amended by this section, is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new sub- section: ‘‘(h) PRODUCT IDENTIFICATION NUMBER REQUIREMENT.— ‘‘(1) IN GENERAL.—No credit shall be allowed under sub- section (a) with respect to any item of specified property placed in service after December 31, 2024, unless— ‘‘(A) such item is produced by a qualified manufacturer, and ‘‘(B) the taxpayer includes the qualified product identi- fication number of such item on the return of tax for the taxable year. ‘‘(2) QUALIFIED PRODUCT IDENTIFICATION NUMBER.—For purposes of this section, the term ‘qualified product identifica- tion number’ means, with respect to any item of specified property, the product identification number assigned to such item by the qualified manufacturer pursuant to the method- ology referred to in paragraph (3). ‘‘(3) QUALIFIED MANUFACTURER.—For purposes of this sec- tion, the term ‘qualified manufacturer’ means any manufacturer of specified property which enters into an agreement with the Secretary which provides that such manufacturer will— ‘‘(A) assign a product identification number to each item of specified property produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to each such item (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide), ‘‘(B) label such item with such number in such manner as the Secretary may provide, and ‘‘(C) make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the product identification numbers so assigned and including such information as the Secretary may require with respect to the item of specified property to which such number was so assigned. Reports. Effective date. Definitions. 26 USC 1016. Requirements. Regulations. Guidelines. Deadline. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00129 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw