Here's some good basic info:
http://www.irs.gov/pub/irs-pdf/p530.pdf

The thing I saw about construction costs was in This Old House Magazine.
It's not a tax credit - but you can deduct the sales tax you paid....:

Finally, 2005 is the last year you can deduct either state and local sales
taxes or state and local income taxes. The IRS provides a formula, using
your income level and the amount of deductions you claim, to determine how
much sales tax you paid. On top of that, you can also add deductions for the
amount of sales tax paid on certain luxury goods, such as automobiles,
boats, and—best of all—home-building materials. Thus, if you built a new
home or addition in 2005, start adding up your receipts now.


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