2012 & 2013

The "25C" tax credit for 2013 allows homeowners to qualify for tax credits equal to 10% of the costs (up to $300) when installing qualified new high-efficiency central air conditioners, heat pumps or hot water heaters:

There is a lifetime residential energy tax credit limit of $500, retroactive to January 1, 2005.
www.ahrinet.org/Homeowners/Federal-Energy-Efficiency-Tax-Credits.

For more information on this or any HVAC tax credits or rebates, contact Cooling FX Inc. Air Conditioning & Heating for a free consultation.