This one’s a bit complicated to explain.  The easiest way to think about it is that it’s a better deal than it was before.  It’s only good for 2009 and 2010, so if you’re thinking about upgrading your home, now is the time to do so.  Stimulate that economy!
The old Credit for Nonbusiness Energy Property [...]

The 2009 Recovery Act has replaced the Hope and Lifetime Learning Credit and Tuition Deduction with the “American Opportunity” tax credit.  This credit will only be available in 2009 and 2010.  The credit is up to $2,500 for eligible taxpayers.  The credit takes 100% of the first $2,000 of qualified expenses and 25% of the [...]