Central air conditioners that meet the following requirements qualify for a tax credit of 30% of the cost (including installation), up to $1,500 in 2009 and 2010:

• Split Systems:       SEER >= 16 & EER >=13      (What is SEER/EER?)
• Package systems: SEER >= 14 & EER >= 12     (What is the difference between Split vs Package?)
  
  The best way to find Central ACs that are eligible for the tax credit is to ask your Heating Ventilation and Air Conditioning (HVAC) contractor. To verify tax credit eligibility, ask your HVAC contractor to provide the Manufacturer's Certification Statement for the equipment you plan to purchase.