As part of the Economic Stimulus package, the American Recovery and Reinvestment Act of 2009 modifies and extends federal tax credits for eligible building components that improve energy efficiency. To be eligible, windows, doors and skylights must have both a U-Factor equal to or less than 0.30 and a Solar Heat Gain Coefficient (SHGC) equal to or less than 0.30. The credit is for 30% of the material cost up to $1500
The wife and I have been talking about replacing some of our windows for a couple years. After hearing about this tax credit we went to the local Home Show yesterday. Two hours of walking around netted us 10 lbs. of brochures and 3 appointments for estimates.
I have spent about 6 hours last night and this morning reading the brochures and researching on the Internet.
So far I have not found any double hung replacement windows that will qualify for the tax credit. I found plenty of windows with ratings of 0.31 or 0.32 but not 0.30 or less. The berkeleying feel-gooders made sure that the requirements are just enough tougher than the EnergyStar requirement that no one makes windows that qualify.

