The federal tax credit is 30% of the cost of materials only, up to $1,500, per household for insulation and other improvements combined. Labor is excluded, so the invoice should separate materials and labor. Must be installed between Jan. 1, 2009 and Dec. 31, 2010. Installation must meet the specifications of the 2009 IECC. Materials’ primary purpose must be to insulate, and must be expected to remain in use for at least five years or have a minimum two-year warranty. Check with the manufacturers for eligibility and to obtain certifications for record-keeping.
From Remodeling Magazine