Under the 2009 American Recovery and Reinvestment Act, Reclaimed Space homes qualify for the First Time Homebuyer Tax Credit. That means Reclaimed Spaces qualify for a tax credit for 10% of the purchase price.

The IRS requires that you:
-Purchase your home in 2009
-Have not purchased another home within the last three years
-Make less that $75k/year (single) or $150K/year (married)
-Make this your primary home
-Don’t sell the home within the year

And the IRS defines a home as:

It can be a house, houseboat, housetrailer,
cooperative apartment, condominium, or other type of
residence.

So you don’t have to worry about definitions like prefab or manufactured or modular. Very cool, huh.

IRS Website with Basic Information and FAQ
Info page with great FAQ from the National Association of Home Builders
IRS Form 5405 First Time Homebuyer Tax Credit