For a list of qualified products, go to the Consortium for Energy Efficiency product directory , click on Air Conditioners, then in the "CEE Tier" enter "Residential Advanced Tier 3" for CAC Split Systems, and "Residential Tier 2" for CAC Package Systems and ASHPs.

Note - not all ENERGY STAR products will qualify for the tax credit.

Air Source Heat Pumps
Split Systems:
HSPF >= 8.5 | EER >= 12.5
SEER >= 15
 
Package systems:
HSPF >= 8 | EER >= 12
SEER >= 14

30% of cost, up to $1,500²

Natural Gas or Propane Furnace
AFUE >= 95

30% of cost, up to $1,500²

For a list of qualifying products go to the Gas Appliance Manufacturing Association

Not all ENERGY STAR products will qualify for the tax credit.

Oil Furnace
AFUE >= 90

30% of cost, up to $1,500²

Gas, Propane, or
Oil Hot Water Boiler
AFUE >= 90

30% of cost, up to $1,500²

Advanced
Main Air Circulating Fan

No more than 2% of furnace total energy use

30% of cost, up to $1,500²

Gas, Oil, Propane
Water Heater

Energy Factor >= 0.82
or a thermal efficiency of
at least 90%.

30% of cost, up to $1,500²

Not all ENERGY STAR gas storage and gas condensing water heaters will qualify for the tax credit. All ENERGY STAR gas tankless models will qualify.

For a partial list of qualifying products go to the Air Conditioning, Heating, and refrigeration Institute (AHRI)

Electric Heat Pump
Water Heater

Same criteria as ENERGY STAR: Energy Factor >= 2.0

30% of cost, up to $1,500²

All ENERGY STAR electric heat pump water heaters qualify for the tax credit.

Same criteria as ENERGY STAR:

Closed Loop:
EER >= 14.1 | COP >= 3.3
 
Open Loop:
EER >= 16.2 | COP >= 3.6
 
Direct Expansion:
EER >= 15 | COP >= 3.5

All ENERGY STAR geo-thermal heat pumps qualify for the tax credit.

Use IRS Form 5695

Must be "placed into service" before December 31, 2016.