WASHINGTON, Nov. 29 (UPI) -- The 2005 U.S. Energy Policy Act tax credit is set to expire at the end of this year.

U.S. homeowners have just one month left to take advantage of the federal tax credit aimed at encouraging home energy efficiency. The tax credit was created by the Energy Policy Act of 2005 and allows for a tax credit of up to 10 percent of the cost of materials for certain home improvements. Some of the included improvements are: installing ENERGY STAR-qualified windows, attic insulation or air sealing products. The $500 maximum tax credit per home was not extended by Congress this year.

Only 23 percent of homeowners used the opportunity during 2006, according to a survey conducted earlier this year by Opinion Research Corp., an independent research firm, on behalf of Johns Manville, a Denver-based building products manufacturer. The survey also found that 32 percent of homeowners believe that their home is energy efficient.