I just recently filled out my 2010 return and claimed a $1500 credit for upgrading my central a/c/heat pump to an energy efficient beast. We are now in the process of building a new home that will have a heat pump, double pane low-E windows, and other energy efficient items with a move in date around mid-May. Would we be able to claim this credit again for 2011 (assuming the credit is still available in 2011), or is the credit only for exisiting homes?
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