02/20/2013
The energy-efficient tax credit law allows homeowners to claim tax credits of varying amounts on improvements such as insulation, energy-smart windows and highly efficient furnaces. And there's more good news: Congress made those credits retroactive, meaning improvements made in both 2012 and 2013 will qualify. The measure was applauded by energy-efficiency advocates.
The legislation essentially turns back the clock to 2011, when the last batch of credits was in force. It erased the old expiration date on those credits and set a new deadline of Dec. 31, 2013. The program still has a cap of $500 in total credits. That limit goes all the way back to 2006, when the very first credits became available. That means if you've already claimed $500 in credits for energy-efficiency improvements, you're not eligible for more.
Source: http://phys.org/news/2013-01-tax-credits-energy-efficiency.html
Federal tax credits for energy-efficient home improvements are back.