You mean heavy drapes or blinds? the answer should be no.
Replacement windows are a completely diffeent issue and the vendor knows if their window qualifies since it is such a super selling point.
By way of example, we replaced our front door this Fall with some fiberglass/foam core monstrosity that took four burly guys to install...I watched and bought some beer for the end of job party! And the sales dude was all over the tax benefit as he talked my Bride into a nicer door.
Bottom line? We get to claim a roughly 30% savings on the cost of the door...about $900! Yes, I will bend over to pick up a $900 bill...
Actually, we are quite impressed with this door...it looks super. But better, when I put my hand behind the door glass in full sunlight, I feel almost nothing. It's like the heat can't get through at all. Our old door was warm to the touch inside during hot days...this thing doesn't even notice the heat.
I'd do it again in a heartbeat...the tax savings were a welcomed extra.