• New energy efficient exterior windows, exterior skylights, storm and exterior doors -- look for the Energy Star Ratings

• Wall, attic and floor insulation

• Energy Star Metal and Asphalt Roofs

• Energy efficient central air conditioning and heating systems

• Gas, oil or propane water heater with an energy factor greater than 82; also certain electric heat pump water heaters qualify

• Biomass fuel stoves with an energy rating of at least 75%

The following improvements may also qualify for federal credits.  Each has a different standard and maximum credit, so check the Energy Star website to see if your project will qualify:

• Solar Panels that provide electricity

• Solar Panel water heaters

• Geothermal Heat Pumps

• Small wind energy systems

Oregon Residents can take advantage of a tax credit program to encourage purchase of certain new energy-efficient appliances and power systems. You must have a special state certificate to claim the credit on your tax return.  For more information, instructions on how to get the mandatory certificate and a list of eligible appliances, go to: Oregon Department of Energy - Conservation Division Residential Energy Tax Credits .  In general the consumer must complete and send in the form for the credit.  Your salesperson will probably not do this as part of the sale.

Purchases of certain Hybrid Cars may qualify for a tax credit on federal returns.  The credit is only available to the original purchaser and for vehicles placed in service on or after January 1 of the tax year.  Credit amounts vary according to make and model and, in some cases, are tied to the number of vehicles sold.  IRS frequently updates the list of qualifying vehicles.  To check on the latest information, go to the U.S. Department of Energy's website ("Fuel Efficient Vehicle Tax Incentives") or to the Internal Revenue Service and put the term "hybrid cars" in the search box.