It appears that energy efficient credit is only for contractor
built structures that have to be sold to the homeowner.

Home occupied in 2008.

Sorry Mack. You are SOL according to this EPA summary of the tax credits available in 2008. http://energystar.custhelp.com/cgi-bin/energystar.cfg/php/enduser/std_adp.php?p_faqid=5541&p_created=1233597206&p_sid=rBQTz1sj&p_accessibility=0&p_redirect=&p_lva=&p_sp=cF9zcmNoPTEmcF9zb3J0X2J5PSZwX2dyaWRzb3J0PSZwX3Jvd19jbnQ9MjgsMjgmcF9wcm9kcz0zMTImcF9jYXRzPSZwX3B2PTEuMzEyJnBfY3Y9JnBfcGFnZT0y&p_li=&p_topview=1
Tax breaks for windows, door, insulation and such start this year. The new package extends credits in effect for commercial builders to collect $2,000 under some circumstances, but that is their money absent prior negotiation.
Note that solar and wind credits are available through '16. Folks who are about to build might consider building with place holder systems, moving in and then spending bucks for qualifying "upgrades."

It kills me that there are so many tax advantages regarding solar, wind, and geothermal, but nothing for incredibly energy efficient homes that are built with either ICF or SIPS! There are many situations in my opinion where building with either ICF or SIPS is more practical than a conventional home with those $$ going to solar, wind, or geothermal, but the Government doesn't see it that way. Hopefully the ICFA, PCA, RMCAs, and SIP Associations will be able to point this out to those in Government. The commercial tax deduction is "okay", but residential needs a lot of work in my mind.