The 2009 stimulus package includes a tax credit for air conditioning home improvements up to $1500.00. To qualify the unit must be installed and placed in service in 2009 and the credit can be claimed by the 4/15/2010 deadline for the 2009 tax return. Geothermal qualified equipment does not have an upper limit and is 30% of the quailified equipment cost. The typical installation here in Jacksonville Fl is for installation of a 15 Seer or higher Heat pump system with a EER rating of 12.5 and a HSPF rating of 8.5. This type of system qualifies for a 30% tax credit up to $1500.00. This installation must be for the primary residense. Contact us at 904 714-3857.