Mar. 6--If you've been eyeing a gorgeous, efficient and expensive new picture window for your living room, the recently enacted stimulus bill may be the tax equivalent of a "30-percent off sale."

Two recent pieces of federal legislation, October's bank bailout bill and last month's economic stimulus package, include an array of tax give-backs for homeowners who buy alternative energy systems or make their homes and appliances more energy efficient.

The big breaks in home alternative-energy generation came in October when Congress removed the cap on tax credits for alternative-energy installations. Homeowners can now claim a tax credit for 30 percent of the total cost of buying and installing solar photovoltaic and water-heating systems, wind power, fuel cell and geothermal pumps and equipment.

Pair the credit with already available rebates from utility companies in Arizona and a state tax credit of up to $1,000, and you can cut the cost of a new photovoltaic installation by two-thirds.

You'll still need some upfront cash and will end up paying about $10,000 for a solar installation that should serve a family of four.

The "low-hanging fruit" in the energy arena may be a separate program in the more recently enacted stimulus package that offers up to $1,500 in tax credits for upgrades to windows, doors, insulation and appliances, said Tamarack Little, aide to Rep. Gabrielle Giffords, D-Ariz.

Little and local solar installers recommend that you look first at the energy efficiency of your home before deciding to generate your own power. "You should do as much as you can for the energy efficiency of your home before you get solar," Little said.

The 30 percent tax credit is available for insulation and for qualifying windows, doors, roofs and heating-and-cooling appliances.

The bar for qualification is high, particularly in doors and windows. Tom Regina, co-owner of American Openings, said you can forget about finding an aluminum-frame window that meets the Solar Heat Gain Coefficient required. Go straight to vinyl and double the cost, he said.

You can find some bargains, said Curtis Campbell, general manager of Architectural Glass and Glazing. He is compiling a list of the products he offers that meet the federal guidelines. He was pleasantly surprised to find some of his more affordable windows among them, he said.

Campbell and Kathy Krafka Harkema, spokeswoman for Pella Windows, both said consumers might want to spend their tax credits on other fixes and then find modestly priced Energy Star windows that reduce heat loss but don't qualify for the credits.