Tax law changes

Does anyone know if this tax credit is attained from insulation expenditures, is it based on material AND labor cost? The old (and current for the rest of this year) 25c rules were that you counted 10% of the material cost ONLY for insulation. I can't find anywhere if this will be for 30% of material and labor cost next year or JUST material.

 

Example:

https://www.energystar.gov/about/federal_tax_credits/non_business_energy_property_tax_credits

"Tax credit DOES NOT INCLUDE INSTALLATION FOR THE FOLLOWING PRODUCTS"