Federal Tax Credits for Energy Efficiency are extended however, the amount of credit you can receive has been reduced compared to previous years.
With regards to the Residential Energy Efficiency Tax Credit, the tax Credit Amount is 10% of the cost, up to $500 (Tax Credit does NOT include installation costs).
Please clink on the following link for more information:
http://www.irs.gov/newsroom/article/0,,id=237190,00.html
Tax Deduction for Commercial Buildings
Tax Deduction Amount: A tax deduction of up to $1.80 per square foot is available to owners or designers of new or existing commercial buildings that save at leaset 50% of the heating and cooling energy of a building that meets ASHRAE Standard 90.1-2001. Partial deductions fo up to $.60 per square foot can be taken for measures affecting any one of three building systems: the building envelope, lighting or heating and cooling systems. These tax deductions are available for systems “placed in service” from January 1, 2006 through December 31, 2013.
