How does Cash For Caulkers (aka Home Star) work?

So I’ve read the wiki and a few other articles on the Cash for Caulkers bill that was passed in the house in May, and I still don’t understand it. How does it work? Who exactly is getting money? Homeowners? Or retailers like Home Depot and Lowes?

If homeowners are getting their home weatherization and energy reduction projects subsidized by the government, can’t they technically just lie about it and take the tax incentive money?