A bill to amend the Internal Revenue Code of 1954 to provide a refundable income tax credit for expenses paid for energy audits of residences.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow individual taxpayers a refundable income tax credit for expenses incurred in examining their residences to identify unnecessary energy use and the measures for making such residences more energy efficient. Limits the amount of such credit to $250 for a taxable year.…