Thinking about upgrading your heating and/or air conditioning equipment? The Emergency Economic Stabilization Act of 2008 allows for tax credits and tax deductions for installation and use of several different energy efficient products and technologies, including tax incentives for consumers, businesses, home builders, appliance manufacturers, and commercial buildings.
Tax credits for home owners apply to improvements made to a primary residence from January 1 through December 31, 2009.
Information and specifics can be found on the site, Energy Star, a joint program of the U.S. Environmental Protection Agency and the U.S. Department of Energy -
http://www.energystar.gov/index.cfm?c=products.pr_tax_credits
Additional information can be found about consumer incentives on the web site -TIAP - Tax Incentives Assistance Project, sponsored by a coalition of public interest nonprofit groups, government agencies, and other organizations in the energy efficiency field.
http://www.energytaxincentives.org
The Internal Revenue Service highlights some of the tax qualifications and credits on their site -
http://www.irs.gov/newsroom/article/0,,id=153397,00.htm