Written as part of the Tax Incentives Assistance Project, this report describes federal tax incentives for energy efficiency enacted in 2005 and for each provision, discusses strategies for using these tax credits to transform market so that efficient equipment and practices and common in the long-term. Sections discuss energy-efficient new homes, residential retrofits, residential appliances, residential heating and cooling equipment, commercial buildings, commercial lighting, fuel cells and microturbines, and light- and heavy-duty vehicles.