So true. The same thing happened with the energy efficiency home upgrades deduction in '06, '07, and '08. If I recall correctly, it was something like 10% up to $1500. I thought about and said to myself, if I wanted to reach the $1500 max deduction, I'd have to spend $15,000. That's not short term ROI, it had better be long term (saving $1500 a year for 10 years.) That kind of long term savings will probably not happen on a Single Family home, at least not mine (bermed, built in the late 80's, wood burning stove, cheap north woods oak You'd need to be running a huge commercial facility to make up that kind of money.

Now it is up to 30% with the Obama administration, so I'll have to spend $5000 to hit the max deduction of $1500. That's $500 a year savings over 10 years to make it up. Still not useful in my home, but much more realistic for the average homebuyer.