The One Big Beautiful Bill Act (P.L. 119-21), enacted on July 4, 2025, revised dates and provisions in the Internal Revenue Code that affect some or all of the tax credits described below. Though these pages should not be considered tax advice, they are subject to change as more information becomes available. For additional information, please see Treasury.gov or IRS.gov. |
The certification programs below have been reviewed by DOE and serve as a list of qualified certification programs for home energy auditors that taxpayers can use to claim the Energy Efficient Home Improvement Credit (Section 25C) for home energy audits, per criteria specified in Internal Revenue Service (IRS) Notice 2023-59. The evaluation process for the qualified certification programs is based on the industry input included in DOE’s Single-Family and Multi-Family Energy Auditor Job Task Analyses.
- ASHRAE (formerly the American Society of Heating and Air-Conditioning Engineers) Building Energy Assessment Professional
- Association of Energy Engineers (AEE) Certified Energy Auditor and Certified Energy Manager
- Building Performance Institute (BPI) Building Analyst Professional (BA-P)
- Building Performance Institute (BPI) Home Energy Professional Energy Auditor
- Building Science Institute (BSI) Energy Code Compliance Specialist
- Building Science Institute (BSI) ENERGY STAR Verifier
- Building Science Institute (BSI) Zero Energy Ready Home Verifier
- CalCERTS Inc. Whole House Home Energy Audit
- California Home Energy Efficiency Rating Services (CHEERS) HERS Rater
- Energy Management Association Energy Management Professional
- Residential Energy Services Network (RESNET) Home Energy Rater
Starting in 2024, home energy auditors will be required to provide a business employer identification number (EIN), or other type of relevant taxpayer identifying number, as part of the written report they provide to the homeowner looking to claim the Energy Efficient Home Improvement Credit (Section 25C) for home energy audits. The IRS strongly encourages home energy auditors to apply for and receive an EIN for their business if they do not already have one. The written report should also include an attestation that the qualified home energy auditor is certified by a qualified certification program; and the name of such qualified certification program. For more information regarding the Energy Efficient Home Improvement Credit (Section 25C), please visit IRS website and see IRS Notice 2023-59.