“Energy-efficient appliances and products provide many benefits such as lower energy bills, increased indoor comfort, and reduced air pollution” www.energy.gov
For all qualified upgrades, the credit is 30% of the covered cost up to a $1500 total credit. The house must be your principal residence and the credits don’t apply to new construction. Other, upgrade-specific restrictions apply, so see the Energy Star site for details.
• Energy Efficient Windows and Doors, including many Storm Doors and Skylights. Cost eligible for the tax credit does not include installation costs. Certain other restrictions (like U-value and IECC qualifications apply).
• Water Heaters. Credit includes installation costs; some restrictions for energy efficiency apply.
• Metal and Asphalt Roofs. Credit does Not include installation costs. The roof must be highly energy efficient (asphalt roofs must have cooling granules, for instance).
• Insulation, whether spray foam, fiberglass, or blow-in cellulose, they’re all covered so long as they meet IECC requirements. Installation cost is NOT covered.
• HVAC Components, including certain Advanced Air Handlers, Air Force Heat Pumps, Central A/C Units, Boilers, Propane, and Gas Furnaces. Tax credits include installation costs.
• Biomass Stoves.