The following equipment categories qualify for the tax credit outlined in the American Recovery and Reinvestment Act of 2009:
Tax credits of 30% (up to $1,500) of installed costs are availble for the following units through 2010
Gas Furnaces with an AFUE rating of 95 or higher
Split Air Conditioners with efficiency ratings of 16 SEER and 13 EER or higher
Split Heat Pumps with efficiency ratings of 15 SEER and 12.5 EER and 8.5 HSPF or higher
Packaged Air Conditioners with efficiency ratings of 14 SEER and 12 EER or higher
Packaged Heat Pumps with efficiency ratings of 14 SEER and 12 EER and 8 HSPF or higher
Tax Credits of 30% (no cap) of installed costs are available for the following 2 units through December 31, 2016
Geothermal Heat Pumps (Closed loop with desuperheater) with efficiency ratings of 14.1 EER and 3.3 COP
Geothermal Heat Pumps (Open loop with desuperheater) with efficiency ratings of 16.2 EER and 3.6 COP
Energy Star has a valuable FAQ site related to tax credits