Below is a list of the products that are eligible for tax credits under The American Recovery and Reinvestment Act of 2009 and a list of some products that are not covered.

However, requirements for some of the products -- windows, doors and skylights -- will change effective June 1, 2009.

Until June 1, homeowners may continue to rely on manufacturers' certifications that were provided under the old guidance and on Energy Star labels for exterior windows and skylights in determining whether property purchased before June 1, 2009, qualifies for the credit.

After June 1, to qualify for the tax credit, windows, doors, and skylights placed in service must have a U-factor and solar heat gain coefficient (SHGC) less than or equal to 0.30. You can find the U-factor and SHGC on the National Fenestration Rating Council (NFRC) label on the product. To see an explanation of these terms and an example of the NFRC label, go to the Web site http://www.energystar.gov/index.cfm?c=windows_doors.pr_ind_tested.

Tax credits for qualified energy efficient home improvements are available in 2009 and 2010 for 30 percent of the cost, up to a combined $1,500.

The products that are covered by the tax credit in 2009 & 2010 include:

Insulation

Windows (including storm windows)

Skylights

Doors (including patio & sliding glass)

Roofs (metal & asphalt)

Central air conditioners

Air source heat pumps

Geo-thermal heat pumps

Gas, oil or propane furnace or hot water boiler

Advanced main air circulating fans

Biomass stoves

Water heaters (gas, oil or propane, electric heat pump, and solar water heaters)

Photovoltaic systems (solar panels)

Fuel cells

Wind generators

Products not covered by the tax credit included:

Refrigerators

Dishwashers

Clothes washers

Room air conditioners

Ceiling fans

Programmable thermostats

Electric storage tank water heaters

Electric Tankless water heaters

For more information on products covered by the tax credit, visit www.energystar.gov/taxcredits.