Can I deduct blown in insulation as an energy efficient home improvement?

[DoninGA]

Yes.  That would be a Qualified Energy Efficiency Improvement which would be eligible for a credit of $1,200 for insulation or air sealing material system

[Opus 17]

Note that insulation (any system designed to reduce heat gain or heat loss) is subject to a 30% credit with a maximum of $1200, but the following conditions apply:

1. You can only claim the cost of materials, not the cost of installation.  If you only have an overall bill and can't get a breakdown from the contractor, you may make a reasonable allocation of the cost.

2. The insulation system must meet the IECC standard for 2 years before installation.  That means that for insulation installed in 2024, it must meet the IECC standard that was in effect as of January 1, 2022.  The IECC standards may vary by climate zone, if audited, you need to provide proof that the insulation was installed to the IECC standard (thickness, type of material, etc.)

3. Insulation only counts when installed on your main home that you own and use as your primary residence.  Some other energy credits qualify if you install them on a home that you use as a residence, but insulation must be installed on your main (primary) residence.