The tax credit for Central Air Conditioners is effective through December 31, 2013.
A consumer-friendly list of all tax credit eligible Central Air Conditioners CACs) does not exist. There are two lists designed for HVAC professionals which we do not recommend for consumers. The first contains systems certified by a third-party to achieve the claimed performance and contains the vast majority of eligible systems. The second is a small complementary list of systems that are manufacturer self-certified.
Having said that, here are the lists that consumers could use to verify the equipment you plan to purchase is eligible for the tax credit:
Split Systems: SEER >= 16 & EER >=13
Package systems: SEER >= 14 & EER >= 12
Note - not all ENERGY STAR products will qualify for the tax credit. View ENERGY STAR criteria.