1. Short title This Act may be cited as the Empowering Homeowners Energy Efficiency Act of 2019 . 2. Inclusion of home energy audits in nonbusiness energy property credit (a) In general Section 25C(a) of the Internal Revenue Code of 1986 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) 30 percent of the amount paid or incurred by the taxpayer during the taxable year for home energy audits. . (b) Limitation Section 25C(b) of such Code is amended adding at the end the following new paragraph: (4) Home energy audits The amount of the credit allowed under this section by reason of subsection (a)(3) shall not exceed $150. . (c) Definition of home energy audit Section 25C of such Code is amended by redesignating 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 (2) is conducted and prepared by a home energy auditor that meets the certification or other requirements specified by the Secretary (after consultation with the Secretary of Energy, and not later than 180 days after the date of the enactment of this subsection) in regulations or other guidance. . (d) Conforming amendment Section 1016(a)(33) of such Code is amended by striking section 25C(f) and inserting section 25C(g) . (e) Effective date The amendments made by this section shall apply to amounts paid or incurred after