Lowering Energy Costs for Manufactured Homeowners Act

“36C. Credit for manufactured home skirting expenses

“(a) In general—In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to 20 percent of the manufactured home skirting expenses paid or incurred by the individual during the taxable year.

“(b) Limitations

“(1) Limitation based on modified adjusted gross income—Subsection (a) shall not apply to any taxpayer for any taxable year if the taxpayer’s modified adjusted gross income (as defined in section 36(b)(2)(B)) exceeds—

“(A) in the case of a joint return, $300,000, and

“(B) in any other case, $150,000.

“(2) Dollar limit on amount creditable—The aggregate amount of the credit allowed under subsection (a) with respect to any taxpayer shall not exceed $500.

“(c) Manufactured home skirting expenses—For purposes of this section—

“(1) In general—The term “manufactured home skirting expenses” means expenses relating to the addition of skirting to a qualifying manufactured home.

“(2) Qualifying manufactured home—The term “qualifying manufactured home” means a manufactured home which—

“(A) is described in section 603(6) of the National Manufactured Housing Construction and Safety Standards Act of 1974 (42 U.S.C. 5402(6)),

“(B) was built after 1976, and

“(C) is used as the primary residence of the taxpayer.

“(3) Skirting—The term “skirting” means weather-resistant material used to enclose the space from the bottom of the manufactured home to grade.”