On February 17, 2009, President Obama signed The American Recovery and Reinvestment Act of 2009. This bill made some significant changes to the energy efficiency tax credits.  

Tax Credits for Consumers

• Home Improvements - Tax credits are now available for home improvements.
• Must be "placed in service" from January 1, 2009 through December 31, 2010
• Must be for taxpayer's principal residence
• $1,500 is the maximum total amount that can be claimed for all products placed in service in 2009 and 2010 for most home improvements, EXCEPT for geothermal heat pumps, solar water heaters, solar panels, fuel cells, and windmills, which are not subject to this cap, and are in effect through 2016
• Must have a Manufacturer Certification Statement to qualify
• For record keeping, save your receipts and the Manufacturer Certification Statement
• Improvements made in 2009 will be claimed on your 2009 taxes (filed by April 15, 2010) — use IRS Tax Form 5695 (2009 version) — it will be available late 2009 or early 2010. NOTE: Not all Energy Star labeled windows, doors and skylights qualify for tax credit.
• If you are building a new home, you can qualify for the tax credit for geothermal heat pumps, photovoltaics, solar water heaters, small wind systems and fuel cells, but not the tax credits for windows, doors, insulation, roofs, HVAC, or non-solar water heaters.

Savings Examples

• Windows and Doors
• Exterior Windows and Skylights - 30% of cost, up to $1,500
• Exterior Doors - 30% of cost, up to $1,500
• Insulation
• Must meet 2009 IECC & Amendments - 30% of cost, up to $1,500
• Roofing
• Energy Star Qualified Metal and Asphalt Roofs - 30% of cost, up to $1,500

NOTE: $1,500 maximum per homeowner for all improvements combined

Go to the Energy Star website here for all the details and rules.