Not exactly. On installation of a 95% AFUE furnace you may recieve a tax CREDIT not rebate of 30% of the install price up to $1500. $1500 is the highest credit you can get. Now you need to check out all the facts carefully. I was under the impression that this tax credit is for homesteded residences only, and does not apply to rental property.
Every brand has a high end furnace, a mid-level furnace and a low end furnace.... etc etc etc. You cannot compare furnace brands like other appliances. They are an installed product not a "white good" so the installation is a very crucial thing that is very hard to compare on paper. Since you are looking at the higher end models (95%ers) the 3 brands you mention will all be close in eff and basic tech. The Trane and Carrier will have more tech options for high end controls and settings and be a little quieter in my opinion. But the cost jump to pay for that is not worth it for an apartment complex in my opinion. I would put Goodman in any rental property I own.