With all the dark talk about significantly increased taxes, fiscal cliff or no fiscal cliff, there was at least one small tax credit benefit available in the federal legislation passed Jan. 2 to keep the country at least on the precipice.

The legislation retroactively reinstated nonbusiness tax credits that expired in 2011 for highly efficient HVAC and water heating equipment, and other energy efficiencies, extending the credits through 2013 so they can be used for equipment installed anytime after Dec. 31, 2011.