On December 17 President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. Most of us recognize this as the Bush era tax rate extension bill. Included in that legislation were a variety of energy efficiency and renewable energy tax provisions that would have expired at the end of 2010. One such provision was the tax credit available to homeowners who install an Energy Star prepainted cool metal roof. This new bill extends that tax credit through 2011 in Section 25C – tax credits for energy efficient retrofits to existing homes. However the magnitude of the tax credit returns to its pre-ARRA levels and now allows homeowners to claim up to 10% of the cost, with a maximum credit of $500, for improvements that make the home more energy efficient.