It is perhaps the best kept secret of 2009: the energy bill extends and modifies tax credits for windows, doors, and skylights first established in the Energy Policy Act of 2005. The following is a guide for home-owners to make the most of their improvement projects.

As of June 1, certain ENERGY STAR labeled windows, doors and skylights qualify for a 30 percent tax credit, up to $1,500. ENERGY STAR is the government’s official symbol for energy efficient products. According to its website, ENERGY STAR can "help to reduce high energy bills, improve comfort and help to protect the environment. Improving energy efficiency is also an important first step for homeowners interested in green remodeling."

Homeowners can take advantage of this federal tax credit through the end of 2010. The offer comes with a few stipulations: products must have U-factor and Solar Heat Gain Coefficient (SHGC) ratings of 0.30 or less. These ratings need to be certified by the National Fenestration Rating Council (NFRC). NFRC is the only federally recognized organization for determining the energy performance of windows, doors and skylights.

Restrictions

A few more important notes to consider: consumers can spend up to $5,000 during this two-year period and get 30 percent, or $1,500 back as a tax credit. Remember, if a consumer receives the $1,500 credit in 2009, he or she is not eligible for any credit in 2010.

Homeowners must obtain a manufacturer certification statement to document a window, door, or skylight is eligible for the tax credit. If the retailer or installer cannot provide this document, it may be available on the manufacturer's website.

Not all ENERGY STAR rated homes and products qualify for a tax credit. These tax credits are available only for a number of products at the highest efficiency levels, which typically cost much more than standard products.

Look for the ENERGY STAR label, in red or in black with the following text: "Qualified until March 10, 2010". This label identifies high-efficiency products that currently qualify for the ENERGY STAR rating, but will not meet the more stringent requirements that go into effect April 1, 2010.

For specific questions about rebates and tax credits, talk to your tax professional or see www. energystar.gov.