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Tax law changes
For windows, exterior doors and material designed to reduce heat loss - NO, the installation cost is not included.
For Qualified Energy Property - YES, the installation cost is included.
IRS Form 5695 Residential Energy Credits (draft instructions) for tax year 2022 - https://www.irs.gov/pub/irs-dft/i5695--dft.pdf
Qualified energy efficiency improvements. Qualified energy efficiency improvements are the following building envelope components installed on or in your main home that you owned during 2022 located in the United States if the original use of the component begins with you, the component can be expected to remain in use at least 5 years, and the component meets certain energy standards.
• Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home when installed in or on such a home.
• Exterior windows and skylights.
• Exterior doors.
• Any metal roof with appropriate pigmented coatings or asphalt roof with appropriate cooling granules that are specifically and primarily designed to reduce the heat gain of your home.
For purposes of figuring the credit, don't include amounts paid for the onsite preparation, assembly, or original installation of the building envelope component.
Residential energy property costs. Residential energy property costs are costs of new qualified energy property that is installed on or in connection with your main home that you owned during 2022 located in the United States. Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the energy property.
Qualified energy property is any of the following.
• Certain electric heat pump water heaters; electric heat pumps; central air conditioners; and natural gas, propane, or oil water heaters.
• Qualified natural gas, propane, or oil furnaces and qualified natural gas, propane, or oil hot water boilers.
• Certain advanced main air circulating fans used in natural gas, propane, oil furnaces.