Energy tax credits are now available for home improvements that increase energy efficiency of your home.  This includes installing new windows, attic insulation, energy efficient applicances, hot water heaters and other improvements.  The tax credit is for improvements made by December 31, 2009, and the homeowner can claim a credit of 30% of the cost of the improvements up to a maximum credit of $1500 (for $5000 in improvements).  The credit does not cover labor expenses to install the new windows or appliances, and there are specific guidelines that must be followed to claim the credit.  Please consult the IRS guidelines for further clarification.