Energy-related tax breaks extended. Various energy credits are extended. The include:

1. The non-business energy property credit for energy-efficient existing homes is retroactively extended for two years through 2013. A taxpayer can claim a 10% credit on the cost of: (i) qualified energy efficiency improvements, and (ii) residential energy property expenditures, with a lifetime credit limit of $500 ($200 for windows and skylights).
2. The alternative fuel vehicle refueling property credit is retroactively extended for two years through 2013 so that taxpayers can claim a 30% credit for qualified alternative fuel vehicle refueling property placed in service through December 31, 2013, subject to the $30,000 and $1,000 thresholds.
3. The credit for 2- or 3-wheeled plug-in electric vehicles is modified and retroactively extended for two years through 2013.
4. The cellulosic biofuel producer credit is modified and extended one year through 2013.
5. The credit for biodiesel and renewable new homes is retroactively extended for two years through 2013. Applies to builders.
6. The credit for energy-efficient appliances is retroactively extended for two years through 2013. Applies to manufacturers.