I've heard of certain items you can get an out and out tax credit for. Like John Stosile who used to be at ABC and moved to Fox described a transaction where he bought a small electric vehicle for about $7000 and that was directly deducted from the taxes he had to pay, so it was basically free.
I'm not sure if that works like the home credit, where $8000 is even given as a direct cash payment, even if you don't pay any taxes.