Do you mean a tax credit for NEXT year? Since you didn't buy it in 2006, of course it would not qualify for your 2006 taxes but might for next year. Of course, the tax savings have decreased significantly and many buyers aren't getting ANY tax credit due to their particular financial structure. If you make over $100K/year you probably won't get any type of credit due to the alternate minimum tax calculations that the IRS forces you to apply to ANY return.