On January 1st, 2013, Congress passed the American Taxpayer Relief Act of 2012. In it was an extension of the 25C Residential Energy-Efficiency Tax Credit through Dec. 31, 2013.
The tax credit has a $500 limit allowing homeowners who purchase qualifying high-efficiency HVAC/R or water-heating equipment the opportunity to claim up to $500 of the cost.
There is qualifying energy-efficient equipment in the following categories:
Water Heaters ($300 Tax Credit)
Furnaces ($150 tax credit)
Boilers ($150 tax credit)
Air Conditioners and Heat Pumps ($300 Tax Credit)
Advanced Main Air-Circulating Fan ($50 Tax Credit)
For more information on qualified equipment, you can go to the following link:
Consult your accountant or tax preparer for additional guidance on eligibility.