The Energy Policy Act of 2005 allows consumers to receive a federal tax credit for energy efficient improvements made on their home in 2006 and 2007. In December, 2007, legislation to extend several of the Energy Efficiency Tax Incentives fell one vote short of the 60 required to end a filibuster in the Senate. The provision had broad support, but there was opposition to the mechanism proposed to pay for these tax incentives (rescinding a tax break for large oil companies). Some incentives were extended through 2008 by the 109th Congress, in December 2006. Click here for details. As of December 31, 2007, however, the majority of the energy efficiency incentives provided under the Energy Policy Act of 2005 have expired.