Is there a tax credit for water heaters?

Is there a tax credit for water heaters?
The tax credit for Solar Water Heaters is in effect through 2016.

The tax credit for the following water heaters is effective through December 31, 2013.

• Gas, Oil, and Propane Water Heaters (including tankless)
• Electric Heat Pump Water Heaters

These water heaters were never eligible for the tax credit:

• Electric storage tank water heaters
• Electric tankless water heaters

• Are apartment buildings that make energy efficient improvements eligible for the commercial tax deduction?
• Can I get the tax credit if my new equipment is paid for by insurance?
• Do I have to first subtract my state or local financing ("subsidized energy financing") for my energy efficiency improvement before I calculate the 30% federal tax credit?