The “fiscal cliff” legislation passed by Congress included an extension of the 25C tax credit. This is applicable to equipment installed from January 1, 2012 through December 31, 2013. 95% efficient furnaces are eligible for a $150 tax credit and Split Systems with SEER ratings of 16 and higher are eligible for a $300 tax credit.
For more information:
Congress, President Retroactively Extend HVAC and Water Heating 25C Tax Credits