There are several State of Michigan and federal tax incentives that can help with energy efficiency upgrades to your building project. These incentives include:

• Michigan Property Improvement Program: Households with incomes of up to $74,750 may borrow up to $50,000 from the State of Michigan to make energy-efficiency improvements. There is no home equity requirement for loans up to $25,000. Loans up to $100,000 (up to $25,000 per unit) are available to landlords without income limits. www.michigan.gov/mshda

• Federal Home Improvement Tax Credit: A $500 Federal tax credit is available for home improvements "placed in service" from January 1, 2009 through December 31, 2009. Improvements made in 2008, are not eligible The credits are available for 10% of the value of insulation, replacement windows, water heaters, and high efficiency heating and cooling equipment. www.energystar.gov

• Michigan Home Improvement Tax Credit: Households with adjusted gross income less than $75,000 are eligible for a tax credit up to $150 for insulation, furnaces, water heaters, windows, refrigerators, clothes washers, and dishwashers for the years 2009, 2010, and 2011. SB 1048. www.legislature.michigan.gov

• Michigan Energy Star Home Grants: Builders may apply for up to 5 $5,000 state grant to construct an energy star rated home. The houses must be built by August 30, 2009. www.michigan.gov/energyoffice

• Tax Credits for Home Builders: Builders are eligible for a $2,000 tax credit for a new energy efficient home that achieves 50% energy savings for heating and cooling over the 2004 International Energy Conservation Code. www.energystar.gov