This memorial started two years ago during construction of the Macomb County Fallen Heroes Memorial. When I was involved with that, one day at the Roseville Fire Dept. , Firefighter Scott Bala walked up to me in the kitchen  and said ,"Are you going to build a memorial for the Roseville Fire Dept. ?" I made a promise to him that day. I told Scott, "When I'm done building the County memorial I'll build one for the Roseville Fire Dept." About three weeks after the dedication of the Macomb County Fallen Heroes Memorial, I got a call from Scott. He called to remind me about my promise.

And so, I talked to a couple of Roseville police officers about their memorial and some officers were saying that they didn't like their own memorial because it was just a rock with a plaque - they wanted something more elaborate for their fallen heroes as well. That's when the idea came up to me that I should build a memorial to honor both police and fire.

The next day I went to see Steve Truman (City Manager) at his office with my idea he liked my idea to build a police and fire memorial in front of city hall. I also contacted Frank Blowers, who designed the Macomb County Fallen Heroes Memorial and the Vietnam Veterans Memorial at Freedom Hill, to create a Roseville Fallen Heroes Memorial.

This memorial not only honors our 7 fallen heroes (4 police officers and 3 fire fighters) -- who have paid the ultimate sacrifice in the line of duty -- but it also honors all Police Officers and Firefighters who serve the City Roseville each and every day. It also honors the families of those who gave their lives, so we can live in better and safer community. This memorial is a place where families and friends of those who have died can come and reflect on their memories and the good times they shared with these heroes. This memorial also shows to the public the dangers that police officers and fire fighters face each and every day. Because we never know that our next call could be our last call.

                                                                                                     
According to the Internal Revenue Service, last year's Recovery Act  expanded two home energy tax credits: the nonbusiness energy property credit and the residential energy efficient property credit.

The Nonbusiness Energy Property Credit equals 30 percent of what a homeowner spends on eligible energy-saving improvements, up to a maximum tax credit of $1,500 for the combined 2009 and 2010 tax years. The cost of certain high-efficiency heating and air conditioning systems, water heaters and stoves that burn biomass all qualify, along with labor costs for installing these items.

In addition, the cost of energy-efficient windows and skylights, energy-efficient doors, qualifying insulation and certain roofs also qualify for the credit, though the cost of installing these items does not count.

By spending as little as $5,000 before the end of the year on eligible energy-saving improvements, a homeowner can save as much as $1,500 on his or her 2010 federal income tax return. Due to limits based on tax liability, amounts spent on eligible energy-saving improvements in 2009, other credits claimed by a particular taxpayer and other factors, actual tax savings will vary. These tax savings are on top of any energy savings that may result.

Homeowners going green should also check out a second tax credit designed to spur investment in alternative energy equipment. The Residential Energy Efficient Property Credit equals 30 percent of what a homeowner spends on qualifying property such as solar electric systems, solar hot water heaters, geothermal heat pumps, wind turbines, and fuel cell property. Generally, labor costs are included when figuring this credit. Also, except for fuel cell property, no cap exists on the amount of credit available.

Not all energy-efficient improvements qualify for these tax credits. For that reason, homeowners should check the manufacturer's tax credit certification statement before purchasing or installing any of these improvements. The certification statement can usually be found on the manufacturer's website or with the product packaging. Normally, a homeowner can rely on this certification.

The IRS cautions that the manufacturer's certification is different from the Department of Energy's Energy Star label, and not all Energy Star labeled products qualify for the tax credits.

Eligible homeowners can claim both of these credits when they file their 2010 federal income tax return. Because these are credits, not deductions, they increase a taxpayer's refund or reduce the tax owed. An eligible taxpayer can claim these credits, regardless of whether he or she itemizes deductions on Schedule A . Use Form 5695, Residential Energy Credits, to figure and claim these credits.

Link to form 5695:

http://www.irs.gov/pub/irs-pdf/f5695.pdf

The above link is also available by using the "Copy URL to Clipboard" button on this announcement window.

Note that currently both credits are set to expire in 2010 unless they are extended by legislative action.

Rojelio Padilla

Owner/President

Carlex Enterprises, Inc. DBA Roni Deutch Tax Center

26640 Gratiot Ave Suite C

Roseville, MI 48066

tel. 586.871.2165