The Budget Law 2007 provides for various fiscal incventives and financial measures to improve energy efficiency and to abate emissions. Mesures include: -fiscal incentives for enhancing energy efficiency and use of renewable energy in buildings; -ficial grants for replacement of passenger and goods veicles with less-poluting models, as well as those using natural gas or liquefied petroleum gas; -reduction of duty for biofuels used for transport A revolving fund with a yearly budget of EUR 200 million was established to finance the following GHG emissions reductions measures (2007-09): - a high performance micro-cogeneration plant - electricity and heating production from small-scale renewable energy sources - high efficiency electric motors (more than 45 kW) - improving end-use energy efficiency in the civil sector - R&D for new technolgoies, low or zero emissions energy sources Budget 2008 confirmed the above measures, and extended the deadline of borne expenditures from December 2007 to 2010. It also widened the range of eligible measures in the building sector, by adding measures concerning the replacement of heating plants with heat pumps and geothermal low enthalpy systems. Law no. 2/2009, implementing Legislative Decree no. 185/08 "Urgent measures to support families, work, employment and enterprise according to the strategic national framework for crises", by article 29 of Decree no. 185/08, modifies procedure for tax rebates of 55% for energy efficiency in buildings undergoing renovations, by introducing a shorter period to apply the tax rebates for users (5 years instead of 10) and an amendment regarding the documents to be submitted.