To amend the Internal Revenue Code of 1986 to make certain adjustments with respect to the nonbusiness energy property tax credit, and for other purposes.

This bill expands the tax credit for nonbusiness energy property to include a credit for home energy audits. The amount of such credit is 30% of the cost of a home energy audit, not to exceed $150.

The bill defines home energy audit to mean an inspection and written report for a dwelling located in the United States that is owned and used by a taxpayer as the taxpayer's principal residence. The audit must identify the most significant and cost-effective energy efficiency improvements for such dwelling, including an estimate of the energy and cost savings for each improvement, and be conducted and prepared by a certified home energy auditor.

Bill 117 hr 5233, also known as the Nonbusiness Energy Property Tax Credit Adjustment Act, aims to make changes to the Internal Revenue Code of 1986 in relation to the nonbusiness energy property tax credit. This tax credit is designed to incentivize individuals to make energy-efficient improvements to their homes.

The bill proposes adjustments to the current tax credit system to make it more accessible and beneficial for taxpayers. It also includes provisions for other purposes related to energy efficiency and tax incentives.

Overall, the goal of this legislation is to encourage individuals to invest in energy-efficient upgrades for their homes, ultimately leading to a reduction in energy consumption and a positive impact on the environment.