Tax credits available for home improvements “placed in service” January 1, 2009 through December 31, 2010. Improvements made in 2008 are not eligible.
Only available for taxpayer’s primary residence. EXCEPT for geothermal heat pumps, solar water heaters, solar panels, and small wind energy systems (where second homes and rentals qualify)
The maximum amount that a taxpayer can claim from all of the tax credits combined is $1,500 over the lifetime of the credit, EXCEPT for geothermal heat pumps, solar water heaters, solar panels, fuel cells, and small wind energy systems which are not subject to this cap, and are in effect through 2016.
If you are building a new home you qualify for tax credits for geothermal heat pumps, photovoltaics, solar water heaters, small wind systems and fuel cells, but not for credits on windows, doors, insulation, roofs, HVAC, or non-solar water heaters.
Installation costs are included in some, but not all of the tax credits. Check the website for details.
For tax purposes save the receipt, ENERGY STAR label, or the manufacturer’s certification statement.
These tax credits are from the Federal government and are not related to the Keystone HELP program. However, this tax credit can be used in conjunction with Keystone HELP loans and rebates as long as you check the requirements carefully. Not every measure has the same specifications, so it is important to check both the Keystone HELP requirements and the tax credit requirements carefully.
Always check the website for details before installing a measure as this chart abbreviates requirements.
Check www.keystonehelp.com for info on that program.

Product Type	Specifications	IRS Tax Credit
Exterior Windows and Skylights (Not all ENERGY STAR products qualify)	U-factor <= 0.30 SHGC <= 0.30	30%, up to $1500
Storm Windows	In combination with the exterior window over which it is installed: Has a U-factor and SHGC of 0.30 or below Meets the IECC	30%, up to $1500
Exterior Doors	U-factor <= 0.30 SHGC <= 0.30	30%, up to $1500
Storm Doors	In combination with a wood door over which it is installed: Has a U-factor and SHGC of 0.30 or below Meets the IECC	30%, up to $1500
Roofing	ENERGY STAR metal and reflective asphalt roofs.	30%, up to $1500
Insulation	Meets 2009 IECC and Amendments. Check website for updates.	30%, up to $1500
Central AC	Split Systems: EER >= 13 SEER >= 16 Package Systems: EER >= 12 SEER >= 14	30%, up to $1500
Air Source Heat Pump	Split Systems: HSPF >= 8.5 EER >= 12.5 SEER >= 15 Package Systems: HSPF >= 8 EER >= 12 SEER >= 14	30%, up to $1500
Natural Gas or Propane Furnace	AFUE >= 95	30%, up to $1500
Oil Furnace	AFUE >= 90	30%, up to $1500
Gas, Oil, Propane Furnace or Hot Water Boiler	AFUE >= 90	30%, up to $1500
Advanced Main Air Circulating Fan	≤ 2% of furnaces total energy use. Check website for details.	30%, up to $1500
Geothermal Heat Pump (Must be placed in service before 12/31/2016)	Same as ENERGY STAR standard: Closed Loop: EER >= 14.1 COP >= 3.3 Open Loop: EER >= 16.2 COP >= 3.6 Direct Expansion: EER >= 15 COP >= 3.5	30% of cost Credit good thru 2016
Gas, Oil, or Propane Water Heater	Energy Factor >= 0.82 or Thermal Efficiency >= 90%	30%, up to $1500
Electric Heat Pump Water Heater	ENERGY STAR standard. Energy factor >= 2.0	30%, up to $1500
Biomass Stove	Thermal Efficiency Rating >= 75%	30%, up to $1500
Solar Water Heating (Must be placed in service before 12/31/2016)	At least half of the energy generated by the “qualifying property” must come from the sun. Homeowners may only claim spending on the solar water heating system property, not the entire water heating system of the household. The credit is not available for expenses for swimming pools or hot tubs. The water must be used in the dwelling. The system must be certified by the Solar Rating and Certification Corporation (SRCC). Check the website for specific requirements.	30% of system, no cap Credit good thru 2016
PV Systems (Must be placed in service before 12/31/2016)	Provide electricity to the residence and must meet applicable fire and electrical code requirement.	30% of cost Credit good thru 2016
Small Wind Energy Systems (Not subject to $1500 cap and must be placed in service by Dec 31, 2016)	Has nameplate capacity of not more than 100 kilowatts.	30% of cost
Fuel Cells (Must be placed in service before 12/31/2016)	Efficiency at least 30%. Capacity of at least 0.5 kW.	30%, up to $1500/half kW, of power capacity (not capped)

Please Note
The specifications for the IRS tax credits are not always the same as the specifications for the PA rebates. Make sure to consult your contractor during this process so that you are maximizing your monetary incentives and meeting the requirements under both the IRS tax credit and PA DEP rebates. In order to receive both rebates, you will have to follow the more stringent of the two specifications.

Rebates for Pennsylvania Homeowners

These rebates are part of the Keystone HELP program, which includes EITHER a low interest loan OR a rebate. If you apply for a rebate you will not be eligible for a Keystone HELP loan until the following year. You can only claim one rebate per year.
The year of eligibility is defined as July 1-June 30.
This loan is only available to 1-2 unit, owner occupied houses.
All installed equipment and material must be new.
Rebates are only for projects completed after February 23, 2009.
The work must be done by an Approved, Trained or Certified Contractor.
Go to www.keystonehelp.com for definitions of each type of contractor and for further information and specifics of the program. Read the requirements carefully.

Energy Star: Eligible Improvements