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A radiant barrier installed in 2009 with the primary purpose of insulation may qualify for up to a $1,500 federal tax credit for 30 percent of the material costs (installation charges are not included). To apply you will need your purchase receipt and the Manufacturer's Certification Statement.
FYI, if you install radiant barrier-the foil stuff-and use the kind that is shinier on one side, then that does matter. My brother added insulation and radiant barrier to the family roofing company's offerings. I've heard more about thermal transfer versus radiant transfer than I ever really wanted to know.