Residential customers can receive a tax credit of 30% of the cost of material when you purchase radiant barrier and insulation in 2010 for use in your residence.  The maximum cumulative amount you can receive for 2009 is $1500.  The residential applications that qualify for this credit are attics, walls, and crawl spaces.

Commercial businesses can receive a tax credit of 30% of the cost of material when they purchase radiant barrier and insulation in 2010 for use in a commercial building.

Solar Energy Systems

Tax credits are available for qualified solar water heating and photovoltaic systems. The credits are available for systems “placed in service” from January 1, 2006 through December 31, 2016. The tax credit is for 30% of the cost of the system, up to $2,000. After December 31, 2008, this $2,000 cap will be removed for photovoltaic systems (but not solar water heaters). This credit is completely separate from the $500 home improvement credit.

LINKS:

Federal Tax Credits For Energy Efficiency (Energy Star)

Manufacture's Certification Statement for Foil Radiant Barrier (2009)