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The old 10% tax credit of the cost of energy saving home improvements is increased to 30% for 2009 and 2010, up to a maximum of $1,500 in the two-year period. It applies to skylights, windows, outside doors, biomass fuel stoves and high-efficiency furnaces, water heaters and central air conditioners.

In addition, the dollar limits on the particular type of improvement, such as a $200 cap on the credit for windows, are repealed.

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