Home Improvements

• Homeowners, under the EPACT, could receive tax credits to cover 10 percent of the costs to pay for qualifying energy efficiency improvements. The Energy Conservation Code of 2000 set the criteria for qualifying equipment and upgrades, which included insulation upgrades to improve heating and cooling and installations of windows, doors and metal roofs.
  
  

Efficiency Equipment

• The act also provided for tax credits for residential energy property expenses. Qualifying property included: $50 for every advanced main air circulating fan installed; $150 for every qualifying natural gas, propane, oil furnace or hot water boiler; and $300 for every qualifying energy-efficient device. Homeowners could collect a total of $500 every year.
  
  

Solar Panels and Fuel Cells

• The IRS gave 30 percent tax credits for qualifying solar panel, solar heating and fuel energy cell systems. The credit maxed out at $2,000 for a single solar system's installation. Homeowners could receive up to another $2,000 for a second system, such as installing both a solar panel system and solar water heater. Fuel cell systems were eligible for tax credits of $500 for every .5 kilowatt of energy capacity installed.
  
  

Hybrids

• The EPACT also awarded tax credits to individuals for buying hybrid vehicles. The credit amounts depended on the type of vehicle, with the maximum credit being worth $3,400. Credits began to depreciate after manufacturers reached the 60,000 sales mark of a vehicle. Fuel cell vehicles could receive tax credits as large as $12,000 for passenger vehicles and more for larger ones. Alternative fuel vehicles, such as hydrogen-powered ones, were eligible for up to $4,000 worth of credits. Hybrid heavy trucks could receive credits based on their weights, and those credits ranged between $3,000 and $12,000.
  
  

Commercial Buildings

• Businesses could receive up to $1.80 for every square foot of property upgraded to cut heating and cooling costs by as much as 50 percent. The EPACT also gave partial tax credits of 60 cents per square foot for building envelope, lighting, and heating and cooling upgrades.
  
  

Energy Star

• The American Recovery and Reinvestment Act of 2009 fueled tax incentive programs set by the EPACT. One of the largest programs created was Energy Star, which continued tax credits for renewable energy system installations and efficiency upgrades. Homeowners, under the program, can receive credits for 30 percent of the costs of qualifying solar, wind and geothermal systems, among other alternative energy sources.