Tax season 2009 is here and new eligibility rules are available for millions of Americans.

Since 2009 was a challenging year for most, new legislation proposed by the government this tax season is aimed at helping to spur the economy. The laws are designed to be helpful and put money in people’s pockets, as well as give them credits.

A number of new and expanded tax breaks are available. Therefore, take a look at what can help you with your 2009 tax return.

1. Home Buyers

First-time home buyers in 2009, may be able to claim a tax credit of 10% of the cost of the house, up to

a maximum of $8,000.

First-time home buyers are the people who didn’t own a principal residence for at least three years before purchasing a house in 2009.

Although this is subject to income eligibility rules, those that purchased a home before November 7, 2009, are eligible for the full first-time home buyers tax credit if you are single and your income didn’t top $75,000 or if you are married and your joint income didn’t exceed $150,000.

2. Income Eligibility Limits

Limits are higher for those who bought homes on or after November 7, 2009. The full home-buyer credits are available to singles with incomes up to $125,000, and married couples with joint incomes up to $225,000. And a new 10% credit, with a maximum of $6,500, is available for longtime homeowners who bought a new principal residence on or after that date.

3. Home-Energy Credits

Individuals who weatherized or bought energy-efficient equipment in 2009, may qualify for either of the two home-energy credits, regardless of income.

One tax credit allows filers to claim a credit worth 30% of the cost of eligible home improvement, up to a maximum $1,500. High-efficiency heating and air-conditioning systems, water heaters and stoves, along with labor costs for installations are included in this credit. Energy-efficient windows and doors, skylights and insulation also count, but not installation. Also, the home improvements had to amount to at least $5,000 to qualify for the full $1,500 credit.

The other tax credit is worth 30% of the cost for investments in alternative-energy equipment, such as solar electric systems, geothermal heat pumps, wind turbines, and solar water heaters in new and existing homes. Installation is included with no cap on the credit amount.

4. New Vehicle Purchases

Individuals who bought a new car, light truck, motorcycle or motor home on or after February 16, 2009, may be able to deduct the state, local sales tax, or excise tax they paid on the vehicle. The deduction is limited to the tax paid on up to $49,500 of the purchase price of the vehicle, but there is no limit on the number of qualifying vehicles.

The income qualification can’t top $125,000 if you are single or $250,000 if you are married filing jointly.

5. Education

More parents and students can use a federal education credit to offset part of the cost of college under the new American Opportunity Credit. The maximum $2,500 credit is available to eligible taxpayers who paid at least $4,000 in qualified college tuition, fees and required course materials, including books, in 2009. The full credit is available to individuals with incomes up to $80,000, phasing out above that level and disappearing completely at $90,000.

6. The Unemployed

The biggest benefit— the $2,400 tax free unemployment compensation— is for 2009 only. If you are receiving unemployment benefits in 2010, you should have tax withheld or you should begin making quarterly estimated tax payments.

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