The AIA has reminded me that the US Federal Government has an underutilized tax deduction for energy improvements to existing and new buildings increasing their energy efficiency. The exact details are complicated, but an educated LEED professional, architect, or electrical engineer can help you design your building project to meet the provisions of this act, and qualify for the credits. Here is the link to the IRS document outlining the requirements: www.irs.gov/irb/2008-14_IRB/ar12.html